Taking the temperature

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By Jeanette Burgess, Andrew Northage On 15 August 2019, the Information Commissioner’s Office (ICO) issued updated guidance on the timescales for responding to a data subject access request (DSAR) following a recent ruling of the Court of Justice of the European Union. The general rule is that DSARs must be complied with without undue delay and at […]

Dividends subject to tax

Samuel Fernandes de Almeida, Tax partner, is quoted in an online article, published by the Angolan financial newspaper Mercado, discussing the changes in the Angolan employment income tax (IRT) code. The article details how the change introduced by Law 9/19, of 24 April, establishes that the distribution of profits to members of civil companies or […]

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By Pedro Simões Coelho, Inês Moreira dos Santos What legislation governs the establishment and operation of Alternative Investment Funds? The activity involving the management, investment and marketing of Alternative Investment Funds (AIFs) is mainly regulated by the Undertakings for Collective Investment Law (Regime Geral dos Organismos de Investimento Coletivo), enacted by Law no. 16/2015 of […]

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By Pedro Simões Coelho, Carlos Filipe Couto  The activity involving the management, investment and marketing of Alternative Investment Funds (AIFs) is mainly regulated by the Undertakings for Collective Investment Law (Regime Jurídico dos Organismos de Investimento Coletivo), enacted by Presidential Legislative Decree no. 7/13, of 11 October (UCI Law). Law no. 10/15, of 30 June […]

Alternative Investment Funds 2019 – Mozambique

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