Ange Dorine Irakoze
Ange Dorine Irakoze
Affiliations
- Burundi Bar Association
- East Africa Law Society (EALS)
- Member of EALS Editorial Board
- Junior Fellow Bayreuth International Graduate School of African Studies (BIGSAS)
Biography
Ange Dorine Irakoze graduated in 2012 from National University of Rwanda in Rwanda, where she got her LL.B. She is holding a Master degree in East African Community Law and Regional Integration Law from the University of Dar Es Salaam, School of Law. Ange Dorine has over 8 years’ experience in legal practice and she is more focused on integration matters within East Africa Community as well as in Banking and Finance sector. Ange Dorine was ranked by Legal500 (Tier 1) 2019. In addition, she has been appointed in February 2018 to be member of East Africa Law Society Editorial Board.
Thesis
COMBATTING ILLICIT FINANCIAL FLOWS FOR SUSTAINABLE DEVELOPMENT IN EAST AFRICAN COMMUNITY (EAC): A STUDY OF BURUNDI MINING LAWS AND LESSONS FROM UNITED REPUBLIC OF TANZANIA MINING LAWS
Year of Entry: 2021
Research
My doctoral project (“The research”) examines Burundi fiscal regime anchored in the domestic legal instruments and linked to tax policies and regulations at the EAC level. At each phase of the development of a mining project, a variety of specific taxes (fixed rights, royalties based on the explored / exploited area, royalties on the value or volume of products sold, etc.) applies so that the country receives income or mining revenues to ensure sustainable economic development. To attract as many investors as possible, the Republic of Burundi, has chosen to grant tax advantages to mining companies by adopting common law tax system rather than specific mining tax regime for mining companies. As a result, no tax, duty, other than those provided for by the mining convention, cannot apply or be payable by the investor during the validity period of the mining license. After benefiting these tax incentives, a mining company is required to repatriate mining earnings from exportation in accordance with the mining policies and regulations. However, the existing investment legal tax is not clear on how repatriation of export earnings mining should be carried out and, this lead to illicit financial flows and thus, affect economic sustainable development of the country.
The research is based on the assumption that the mining laws in Burundi are inadequate and also inconsistent with the East African Community (EAC) legal provisions on combating illicit natural resources exploitation. To prove or disprove the assumption, it is the main objective of the reserach to critically analyze shortcomings in the existing investment legal tax planning and loopholes in the legislation of repatriation of export earnings mining as well as in bilateral agreements which provide tax incentives to mining companies that lead to illicit financial flows. In addition, the research methodology of this research will comprise of an analysis of primary data collected from respondents during field research as well as secondary data collected through library documentation. Thus, the research will draw best lessons and practices from the United Republic of Tanzania given that Tanzanian legal tax regime has been found to have the best model in implementation of EAC provisions on combatting illicit financial flows in mining sector. This research will finally make substantial recommendations that will ensure the tax revenue from mining industry to enable the country to combat illicit financial flow and attain economic sustainable development.
Publications
- “The doctrine of Superior Responsibility in International Criminal Law: Case Study of Ad Hoc ICTs and ICC.”; a dissertation for the fulfilment the Bachelor Degree, October 2011.
- “Protection of Investment in East Africa Community: A critical analysis of Burundi Investment Laws”, a dissertation for the fulfilment of a degree of Masters of Law, November 2019.
- “An Inevitable Paradigm Shift in a Resilient Burundi” (Published in The East African Lawyer, A publication of East Africa Law Society, SILVER JUBILEE EDITION 2020, page 73)
Conferences
- LMA’S East Africa Syndicated Loans conference held at the Hilton Hotel in Dar Es Salaam on 18 August 2015.
- Panelist member and speaker during the 22nd East Africa Law society Annual Conference and AGM on investment climate within East Africa Community, November 2017. The topic covered investment and the case for local content in the regional context.
- Panelist member and speaker at the 22nd East Africa Law society Annual Conference and AGM on emerging area for legal practice within EAC integration, November 2017.
- Summer School for Master and PhD students from DAAD sponsored In-Country/In-Region programmes at Freiburg, Germany from 2nd to 28th September 2019.
- ILFA East Africa Legal Excellence Academy (LEA) from 4th – 6th November 2019, at the Kigali Serena Hotel, Kigali, Rwanda.
- East Africa Law Society Regional Practice, from 5th-6th December 2019 at Martha Hotel, Bujumbura, Burundi.
- Ethics of the legal profession and the organization of a law firm, Burundi Bar Association.
- Tralac short course on reading and interpreting International Trade Agreements African Continental Free Trade Agreement (AfCFTA) and East African Community (EAC)-20-28 May 2021
- CIFAF training