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MINING LAWS AND REGULATIONS IN THE DEMOCRATIC REPUBLIC OF CONGO
Adoption in the Democratic Republic of Congo
Mining Duties, Royalties and Taxes in the Democratic Republic of the Congo
L'ADOPTION EN REPUBLIQUE DEMOCRATIQUE DU CONGO
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The Income Tax Treaty between the Democratic Republic of Congo and Belgium Entered in Force

On 10 February 2012, the income tax treaty (Treaty) between Belgium and the Democratic Republic of Congo (DRC) was published in the Belgian Official Gazette. As Belgium is the first country with a treaty with the DRC, the Treaty may be an important impetus for bilateral financial, commercial and trade relationships between the DRC and Belgium. This can also be beneficial in an international context.Belgium is the first country to have an income tax treaty in force with the DRC. 

The treaty came into force on 24 December 2011, and is applicable to:

La convention fiscale entre la République Démocratique du Congo et la Belgique est entrée en vigueur

Signée le 23 mai 2007, la convention de prévention de double imposition entre la République Démocratique du Congo et la Belgique est en vigueur depuis le 24 décembre 2011, et est applicable aux impôts dus à la source à partir du 1er janvier 2012 et sur les revenus de périodes imposables commençant à partir de la même date. 

C’est depuis le 10 Février 2012, que ladite convention a été publiée dans le Moniteur belge.

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La RDC avec ses 70 millions d’habitants, ses cinq aéroports internationaux, ses dizaines d’aéroports nationaux et sa multitude d’aéroports secondaires, a un potentiel important pour le développement du secteur de transport aérien.Sa position géostratégique au centre du continent, fait du pays un carrefour et un hub naturel entre d’une part le nord et le sud, et d’autre part l’Est et l’Ouest du continent.

Articles Published by Yav & Associates on "HG.org" Worldwide Legal Directories

Articles Published byYav & Associateson HG.org Worldwide Legal Directories






This article addresses the “paradox between peace and justice” that has emerged in discussions about the relationship between the International Criminal Court [ICC] and traditional forms of justice, namely the Acholi tradition of "Mato Oput" in Uganda. While its sees the merit of using a traditional system this article also points out the potential danger of using these mechanisms as an excuse to avoid moral and legal accountability.

Understanding how Value Added Tax (VAT) is applied in the Democratic Republic of Congo

I. Value Added Tax [VAT] in the Democratic Republic of Congo [DRC]: Development and rate.


Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue , and has been the centerpiece of tax reform in many developing countries including the Democratic Republic of Congo.

VAT (Taxe sur la valeur ajoutée - TVA) is a consumption tax paid on certain goods and services purchased in the Democratic Republic of Congo (DRC) and is included in the sale price of these goods and services.

THEORIE ET PRATIQUE DE LA TAXE SUR LA VALEUR AJOUTEE [TVA] EN R.D. CONGO

I. LIMINAIRES 

 La taxe sur la valeur ajoutée, ou TVA, est l'impôt sur la dépense que la plupart des pays ont intégré dans leur législation, compte tenu de sa neutralité économique et de sa relative simplicité, semble-t-il. Mise en place en France en 1954, elle est devenue peu à peu l'impôt sur la consommation dans plusieurs pays du monde y compris la République Démocratique du Congo [RDC] depuis le 1 Janvier 2012[1]

Country’s indebtedness as potential threats in doing business? The case of Democratic Republic of Congo and China vs Vulture funds!

It is normal to think thatthe indebtedness of Democratic Republic of Congo [DRC] and potential threats such Vulture Fund activity increase the cost of doing business in some countries such as the DRC. 

In fact, the DRC has started thinking how to protect investors against such practices as Vulture Funds not only litigate against debtor countries, they also pursue solvent companies that have contracted to do business with the countries. 

 In order to protect themselves from Vulture fund litigation, most trading partners of countries targeted by Vulture Funds adjust the price of their contracts to insure against expensive litigation, and the competing claims of Vulture Funds.

Understanding how Value Added Tax (VAT) is applied in the Democratic Republic of Congo


 I.Value Added Tax[VAT] in the Democratic Republic of Congo [DRC]: Development and rate. 


 Almost unknown in 1960, the value added tax (VAT) is now found in more than 130 countries, raises around 20 percent of the world’s tax revenue[1], and has been the centerpiece of tax reform in many developing countries including the Democratic Republic of Congo. 

 VAT (Taxe sur la valeur ajoutée- TVA) is a consumption tax paid on certain goods and services purchased in the Democratic Republic of Congo (DRC) and is included in the sale price of these goods and services.

MINING LAWS AND REGULATIONS IN THE DEMOCRATIC REPUBLIC OF CONGO

Introduction
 
The legal system of the DRC is civil law-based and the mining industry is regulated through national legislation, regulations issued by the DRC parliament and the DRC executive branch.
 
The main legislation that the mining industry comes under the control of is the Mining Code (adopted in 2002) and the ancillary Mining Regulation, adopted in 2003. This legislature is in general application throughout the entire country.
 
The Mining Code was enacted by Law No. 007/2002 on the 11th of July 2002 (the Mining Code).

Les enjeux du rapport de mapping de l'ONU sur les violations des droits humains en RD.Congo : quelle lecture en faire ?

“The publication of the Mapping report is an important event for the DRC. However, this will become meaningful only when the Congolese themselves, and the Congolese government, will stand up with determination to make accountable those accused of mass crimes and human rights violations by the report.”
 
« La publication du rapport ‘Mapping’ est un événement important pour la RDC ; mais cette importance n’aura de sens que si le peuple Congolais ensemble avec le gouvernement s’engage de manière résolue à demander des comptes aux auteurs des crimes et violations décrits dans ce rapport.