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Traditional value added tax (VAT) systems that were intended for physical transactions have serious limits as a result of the growing digitalization of trade, which has drastically changed how products and services are supplied across countries. Because cross-border electronic services allow...

Traditional value added tax (VAT) systems that were intended for physical transactions have serious limits as a result of the growing digitalization of trade, which has drastically changed how products and services are supplied across countries. Because cross-border electronic services allow...

This thesis examines the governance implementation gap in the National Road Fund Act, Cap. 381 of the Laws of Zambia, to the requirements outlined by the National Corporate Governance Code 2026. Although the National Road Fund Agency's governance structures generally conform to the Code, the...

Copyright protection and enforcement in Zambia is governed by the Copyright and Performance Rights Act Chapter 406 of the laws of Zambia, read together with its Amendment No. 25 of 2010. Copyright law protects the rights of the owner of literary, musical, dramatic and artistic works against those...

Copyright protection and enforcement in Zambia is governed by the Copyright and Performance Rights Act Chapter 406 of the laws of Zambia, read together with its Amendment No. 25 of 2010. Copyright law protects the rights of the owner of literary, musical, dramatic and artistic works against those...

This study assessed the legal framework for carbon trading in Zambia critically analyzing recent reforms such as the Green Economy and Climate Change Act No. 18 of 2024. The objectives of the study was to evaluate both international and domestic legal frameworks governing carbon trading, identify...

This research paper is primarily focused on assessing whether the Company Law Act No. 10 of 2017 has efficiently and effectively promoted the principles of Transparency and Accountability, bearing in mind that these principles are considered the most important corporate principles in corporate...

Environmental, Social, and Governance (ESG) principles have emerged as a globally recognised framework for evaluating corporate sustainability and long-term accountability. The environmental pillar of ESG imposes obligations on corporate entities relating to environmental impact assessment,...

This study analysed the legal framework governing the autonomy of the Office of the Auditor General in Zambia and assessed the extent to which they support or limit its independence and operational effectiveness. Using a doctrinal desk research approach, the study analysed Constitutional...

This study asks whether Zambia's legal framework secures equitable and certain benefit-sharing in land-based carbon projects. Benefit-sharing denotes the legal arrangements by which the financial and non-financial returns from carbon projects are allocated among project developers, the State,...