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Many people are interested in the phenomenon of Islamic Finance, particularly in how it differs from conventional banking. Islamic Banking and financial systems exist to provide a variety of Sharia-compliant financial services without religious discrimination with a view to fostering economic growth, socioeconomic justice, equitable distribution of income and wealth, stability of the value of money and the mobilisation and investment of savings for economic development in a way that ensures a just return to all parties involved. The introduction of Islamic Banking and Finance in Uganda followed the assent to the Financial Institution’s Amendment Act (Act 2 of 2016)…
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It has been reported that the Rules of Origin (the “RO”), set forth in Annex 2 of the African Continental Free Trade Area Agreement (the “AfCFTA” and “Treaty,” respectively) and the accompanying Appendix IV constituting the tariff schedule (“Appendix IV”), are close to finalisation, bringing the trade pact’s signatory states a step closer to commercially meaningful trade. The Rules of Origin provide a framework for identifying products or components that are eligible for preferential market access. Under the Treaty, up to 97% of tariff lines are eligible for a gradual phase-out of customs duties. An eligible item that is wholly…
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