All over the internet and increasingly in legal and policy circles one debate keeps coming up:
Should countries tax their citizens on income earned abroad?
This model, called Citizenship-Based Taxation (CBT), has triggered global discussions, especially after its success (and controversy) in countries like the United States. CBT means that even if a citizen lives outside the country, they still file and possibly pay taxes back home, based on their worldwide income.
Now here’s why we believe Rwanda and perhaps Africa at large should join this conversation:
Recently, the government has proposed to tax certain wedding activities to increase national revenue.
This shows a clear trend: the country is looking for creative and practical ways to broaden the tax base.
If private events like weddings are considered potential revenue sources, then why not also consider high-income Rwandans living abroad many of whom contribute nothing to the tax system despite their continued use of our identity, reputation, and benefits?
The Logic Behind CBT: Shared Identity, Shared Responsibility
CBT is based on a powerful but simple idea:
Being Rwandan doesn’t end at the airport gate.
Even while living abroad, a citizen still:
• Uses their Rwandan passport
• Relies on Rwandan diplomatic services
• Maintains ties to local businesses and families
• Builds wealth partly thanks to the foundation this country gave them
So, why should that person be exempt from contributing, while a local shopkeeper or farmer pays their fair share?
No, CBT Isn’t About Punishment
Critics argue CBT causes double taxation or is too complex. But if designed correctly, that’s not true.
Many of these issues can be addressed through:
• Foreign tax credits
• Minimum income thresholds (to exclude low-earning citizens abroad)
• Simplified digital reporting tools
• Clear tax treaties between countries
CBT doesn’t have to burden the average diaspora citizenit targets fairness and inclusion, especially for high-net-worth individuals.
Weddings vs. Wealth: What’s Really Fair?
Let’s be honest:
If we’re discussing revenue from weddings an emotional, often one-time personal event shouldn’t we also be asking why millions of francs earned abroad by Rwandan citizens go completely untaxed?
One is a private celebration. The other is steady, recurring income earned by people who continue to benefit from their Rwandan citizenship.
It’s not just about fairness. It’s about logic.
What We Propose
At our firm, where we focus on tax law and business law, we’re not saying Rwanda should copy-paste the U.S. system.
We’re saying: Let’s think forward. Let’s create a made-in-Rwanda version.
We propose:
• A policy think-tank to study CBT in the Rwandan context
• A diaspora tax registry for high-income earners abroad
• Legal consultations with stakeholders across government and private sectors
• A CBT framework that fits into our digital tax infrastructure
This isn’t about pressure. It’s about possibility.
Conclusion: If We’re Taxing Cakes, Let’s Also Talk About Capital
We believe CBT is not only timely but necessary to discuss. As Rwanda looks inward for ways to boost national revenue, let’s not ignore the millions that live and earn outside but remain Rwandan through and through.
If weddings are on the tax radar, surely wealth earned abroad deserves a seat at the table too.
Let’s face it Artificial Intelligence (AI) isn’t just knocking on the door of the legal profession anymore. It’s already walked in, pulled up a chair, and is waiting to work. And yet, many law firms and legal institutions are still acting like AI is some futuristic threat, not the powerful, game-changing ally that it actually is.
At Amilex Chambers, we say: It’s time we stop resisting and start evolving.
Some argue that AI will make lawyers lazy or even replace them altogether. We’ve heard this argument before. Remember when calculators first showed up in classrooms? Teachers panicked. They thought kids would forget how to do math. But math didn’t die it got faster, more precise, and more accessible. And those who never learned to use calculators? They just got left behind.
AI won’t replace lawyers. But lawyers who use AI will absolutely replace those who don’t.
Business law is fast, detailed, and constantly evolving. Whether you’re drafting complex contracts, reviewing compliance frameworks, or conducting due diligence, time and accuracy are non-negotiables.
How AI Is Transforming Legal Practice Today.
Here’s how AI is already reshaping the way legal professionals operate:
• Lightning-Fast Research: AI platforms like Case text, Harvey, or Lexis+ AI can comb through thousands of case laws, statutes, and legal doctrines in seconds. They deliver precise, contextual research results, helping lawyers build stronger arguments faster.
• Error-Free Drafting: Tools like DoNotPay, Lexion, and Spellbook (formerly Legal Robot) review legal documents for inconsistencies and red flags, helping to prevent costly mistakes and improve accuracy in contracts.
• Predictive Analysis: AI-driven tools such as Premonition or Blue J Legal can analyze how similar cases have played out in court and forecast potential outcomes. This gives lawyers an extra edge in strategy and client advisory.
• Client Support Made Simple: Imagine AI chatbots providing real-time legal guidance or document generation support to startups and SMEs. Tools like LawDroid and ChatGPT-powered assistants are making this a reality. That’s access to justice supercharged.
A Must for Law Students Too.
AI isn’t just for seasoned lawyers; it’s a must-learn skill for every law student. Imagine writing your thesis using ChatGPT or summarizing long judgments with Summize or BriefCatch. AI can help students understand complex legal principles faster, reduce study time, and boost overall academic performance.
Law schools should no longer treat AI as an “optional” module. Instead, it should be a core part of the legal curriculum. From using legal research platforms to understanding the ethics of AI in law, students need to be trained not just in theory, but in the digital tools that will define their careers.
Governments and Institutions: Time to Step Up.
While law firms and students can adapt quickly, real systemic change will only come when institutions and governments play their part. Here’s what we believe should happen:
• National AI Literacy Campaigns: Governments should launch initiatives that promote AI literacy within the legal profession, much like digital transformation efforts in healthcare and education.
• Legal Tech Funding & Grants: Provide grants or tax benefits for law firms and startups that adopt AI tools in ethical, productive ways. Innovation shouldn’t be stifled by cost barriers.
• AI Regulation & Standards: Develop clear regulatory frameworks around how AI can be used in legal practice. We need to protect privacy, ensure fairness, and define accountability when AI tools are involved in client decision-making.
• Law School Reform: Universities and law faculties should integrate AI ethics, usage, and case studies into the legal education system. The future of law needs more tech-savvy graduates, not just traditional legal theorists.
But Why the Fear?
Because change is uncomfortable. Law has always been about precedent, tradition, and caution. And that’s not a bad thing those principles have built the rule of law. But in a digital era where change is the only constant, caution can’t turn into paralysis.
AI won’t replace human judgment. It can’t replicate empathy, negotiation, or ethical reasoning. What it does is clear the noise. It automates the repetitive, the mechanical, and the mundane so lawyers can focus on what truly matters: advocating, advising, protecting.
At Amilex Chambers, We’re Already Ready.
We’re not waiting for the future we’re engineering it. As a firm rooted in business and corporate law, we understand our clients demand speed, intelligence, and precision. That’s why we’re adopting AI tools that allow us to deliver results faster and smarter.
Here’s how we’re leading the change:
• AI-powered research tools that allow our associates to cut down hours of legal digging into just minutes.
• Automated contract reviews and flagging systems to reduce errors and improve compliance.
• Secure, cloud-based collaboration tools to make communication with clients seamless.
• Ethical AI governance ensuring every tool we use meets our professional standards and keeps client confidentiality sacred.
Conclusion: The Future Is Now
The real question isn’t if AI belongs in legal practice it’s whether you’re ready to be part of the change. Law isn’t slowing down. Business is moving faster than ever. And the future? It won’t wait for anyone.
At Amilex Chambers, we choose to lead. We choose to evolve. And we’re inviting clients, students, policymakers, and fellow professionals to join us. Let’s build a legal system that’s not only future-proof but future-driven.
Adv. Pie HABIMANA has been elected the Vice-President of the East Africa Law Society
During the 25th General Assembly held in November 2020, Adv. Pie HABIMANA has been elected the Vice-President of the East Africa Law Society. Pie Habimana is the Managing Partner of Amilex Chambers since 2017. He was called to the bar in 2011 and he is a member of the Rwanda Bar Association governing Council since 2017. Pie Habimana practices in the field of business law as counsel or arbitrator. Besides, Pie Habimana is a lecturer at the University of Rwanda School of Law and at the Institute of Legal Practice and Development. The election is for a mandate of two years, from 2020 to 2022. Pie Habimana is an international tax law scholar and has published several research articles in that field.
Founded in 1995, the East Africa Law Society is the apex regional bar association of East Africa. The EALS currently counts 17,000 lawyers from the seven national bars in the East African Community, namely the Burundi Bar Association, Law Society of Kenya, Rwanda Bar Association, South Sudan Bar Association, Tanganyika Law Society, Uganda Law Society, and Zanzibar Law Society. The Society’s objectives are summarized into four, namely: fast track the integration of the East African Community; develop the capacity of the legal profession to respond to emerging challenges to businesses, governance, and trade; promote the rule of law, good governance, and human rights; and support the EAC institutions such as the EALA, the EACJ, the Secretariat, in developing tools aimed at realizing the EAC integration.
As Vice-President, Pie Habimana will assume the second-ranking position in the EALS, under the presidency of the Ugandan lawyer Bernard Oundo. The new officers in the current governing Council of the EALS were elected during the EALS General Assembly, held in Bujumbura – Burundi in November 2020. In his mandate, Pie Habimana plans to further the development of the Society towards achieving its objectives. Some of his specific objectives are to increase the benefits to EALS members alongside making the society more visible to the citizens of the East African Community.
Congratulations the Vice-President.