This article assesses the African Union's planning process regarding the development of the African Human Rights Action Plan (AHRAP) against the dominant or conventional “ideal” or model of human rights action planning. It examines the extent to which the AU's process followed or departed from the conventional model, the strengths and weaknesses of the AU human rights action planning process, and the lessons scholars and policymakers have learned about more effective and more locally responsive human rights action planning. In doing so, the article sequentially addresses the following specific themes: human rights action planning as a concept and its essential elements; the key characteristics and features of the conventional “ideal” human rights action planning process; and the extent to which the AU plan conformed to or departed from this conventional process, and its import. It also teases out some key insights and lessons learnt (in terms of strengths and weaknesses) in respect of the AHRAP planning process.

The taskforce appointed in 2016 to undertake a review of the legal sector in Kenya highlighted a decline in public service and pro bono work as one of the challenges facing the legal profession in the country. In its report, the taskforce made several proposals to tackle the problem, all directed at qualified lawyers. This article seeks to contribute to the deliberations anticipated from the findings of the taskforce, by suggesting instead that the problem of a declining public service ethic be addressed by targeting law students. Bringing students face to face with real clients and their needs can play an important role in broadening their horizons and shaping their beliefs about, and attitudes towards, the different possible careers they can pursue with their education. The article specifically recommends clinical legal education as a practical and comprehensive means by which students can be encouraged from early on to have an interest in pro bono and public service work.

In recent times, clash after clash has arisen between herdsmen and farmers in Nigeria. These conflicts were linked to the effects of climate change in northern Nigeria, but have been exacerbated by other factors including ethno-religious sentiments. Herdsmen forced to migrate southwards face intense competition for arable and grazing land with the farmers in Nigeria's middle belt. This invariably leads to conflicts, often resulting in gruesome murder and carnage. Thousands have died, many more have been maimed and millions displaced because of this crisis. As a solution, the Nigerian government proposes to set up grazing reserves and rural grazing area settlements in all states of the federation. The problem with this proposal is how and where to obtain the land. This article reflects on the legal implications of the proposal and argues in favour of grazing reserves and ranching on the basis of a private freehold / leasehold tenure arrangement, not through the compulsory acquisition of land by the government.

This article explores why Botswana's environmental protection regulatory framework is failing to stem environmental deterioration. Based on the observation that such deterioration persists despite the fact that there is a framework in place, the discussion draws from experience with successful environmental protection regulatory frameworks around the world. The discussion establishes that successful environmental protection regulatory frameworks incorporate numerical quality and ecological standards, a command and control approach (with context-sensitive alternatives to account for the approach's limitations), and credible enforcement mechanisms. This article measures the extent to which Botswana's environmental protection regulatory framework incorporates these elements; it identifies that the reason why the framework has failed to stem environmental deterioration is that it does not adequately incorporate these qualities and proposes how this could be addressed going forward.

Credit reporting is the act of gathering information about the behaviour of borrowers and making such information available whenever a decision is to be made regarding a borrower's application for new credit. Following the introduction of credit bureaux in Nigeria in 2007, in 2017 the federal legislature enacted the Credit Reporting Act, creating a legal framework for the implementation of credit reporting and codifying global best practices adhered to in the practice and administration of credit reporting. This article examines the act in the light of its objectives and attempts to determine whether the legal framework it provides is conducive to the achievement of these objectives. It also considers the factors that might militate against the effective running of a credit reporting system in Nigeria and suggests measures to deal with these challenges.

In Nigeria, corporate law and practice are still evolving. Consequently, there is scant literature on some major aspects of corporate law. The focus of this study is on one such area covering dividends and other forms of corporate distribution. In addition to the lack of constructive legal literature on company dividends and other forms of corporate distribution in Nigeria, most of Nigeria's corporate participants and policymakers are still largely uninformed of the fundamental rules and principles on company dividends. Motivated by the foregoing, this research critically examines the theoretical rationale and extant legal principles on company dividends. Its main objectives are to close the gap in the literature and to provoke scholarly discourse that may further enrich policy reform measures in the area of company dividends in Nigeria.

In 2015, the OECD gave the world a template to address base erosion and profit shifting and ensure that profit is taxed in the jurisdiction of value addition and / or where economic activities take place. The world's jurisdictions then embarked on implementing the template. Examining the legal framework subsequently put in place for the taxation of intangibles in Nigeria, this article argues that the distinct regimes for connected and unconnected persons’ transactions create flaws. It further asserts that these flaws are consequences of the conflict between the policy that underpins the legal framework and other policies in the country. It concludes that the legal framework may not be a “Swiss army knife” (providing Nigeria with all that is needed to combat transfer pricing issues associated with the transfer of intangibles by connected persons), as it creates issues that have undesired consequences for the taxation as well as the economic system.

Value Added Tax (VAT) is a tax on the value added at each stage of the production and distribution process and on the importation of goods. VAT registered importers in Uganda are charged the statutory VAT rate of 18 per cent, however, importers that are not VAT registered are charged both the 18 per cent and an additional 15 per cent, which is designated “Domestic VAT”. The statutory basis of the 15 per cent is unclear. Domestic VAT appears to be a tax created by the Uganda Revenue Authority in a bid to raise revenue from a largely non-compliant base. The legality of the tax was challenged in Margaret Akiiki Rwaheru and 13,945 Others v Uganda Revenue Authority. The court ruled that Domestic VAT was irregular when applied to importers who qualified to register for VAT but had not registered, but was illegal when applied to importers who did not qualify to register for VAT. Despite this ruling, the URA has continued to charge all importers Domestic VAT, regardless of whether they qualify to register for VAT. This article seeks to re-examine the legality of Domestic VAT.