PERSONAL DETAILS:

Name: Mulenga Chiteba

Designation: Managing Partner – Tax and Regulatory Compliance

Professional Qualifications: Post Graduate LPQE Certificate, Zambia Institute of Advanced Legal Education; and LLB University of Zambia

Email Address: mchiteba@mmlp.co.zm

Tel: 0211254248/50

PRACTICE AREAS:

General Corporate Tax Advisory and Structuring, General Tax Regulation and Compliance, Transfer Pricing, Competition Regulatory Compliance, Data Protection, and ESG, Mining and Commercial Dispute Resolution.

OVERVIEW:

Mulenga serves as the Managing Partner of the Firm, bringing over 15 years of experience to his role. In addition to his administrative responsibilities, he leads the Tax and Regulatory Compliance Department, overseeing divisions specializing in tax, general corporate and tax advisory, transfer pricing, and competition or anti-trust law. Mulenga is also an active member of our dispute resolution practice of the Firm.

With a strong focus on tax, transfer pricing, litigation, arbitration, and competition law, Mulenga is highly regarded for his expertise. He represents clients in various tax, competition or commercial claims and has successfully managed high-profile transactions and litigation cases, including significant tax disputes.

Mulenga’s proficiency in tax practice has earned him the prestigious recognition from ITR World Tax as ‘Highly Regarded’ in General Corporate Tax and Transfer Pricing, establishing him as one of Zambia’s top tax practitioners. His contributions extend to authored articles on Corporate Tax and Transfer Pricing published in Chambers Global Practice Guides, offering valuable insights to legal professionals and clients worldwide.

Chambers and Partners have further distinguished Mulenga as a ‘Highly Recommended’ individual in General Business Law in Zambia. He has garnered notable acclaim in various international directories, including praise for his exceptional client service, legal acumen, and commercial sensitivity.

“Mulenga Chiteba’s client service and general level of service is very strong. He is a senior lawyer with rich legal knowledge, a high ability for discernment and a strong commercial sensitivity.” – Chambers Global Guide 2024

“Mulenga Chiteba is no doubt the standout performer for us in the mining sector. His wide reach of knowledge, from tax to litigation to corporate commercial, allows clients to have one focal point who still utilizes the diverse team to provide concrete work.” – Legal 500, 2024

Apart from his legal expertise, Mulenga is actively involved in professional development activities. He is a Member of the Chartered Institute of Arbitrators and holds accreditation as an Insolvency Practitioner. He has also pursued additional training in international financial law, capital markets, and investment advisory.

Mulenga’s commitment to professional excellence is evident through his active membership in professional associations such as the Law Association of Zambia and the International Bar Association. He maintains a strong focus on staying abreast of industry developments and contributing to legal discourse through his involvement in conferences, webinars, and seminars.

PROFESSIONAL EXPERIENCE:

Mulenga has undertaken the following notable matters:

• Advised Kansanshi Mining Plc and First Quantum Minerals Limited in connection with the restructure of ZCCM-IH PLC’s equity interest in Kansanshi Mining PLC by the conversion of the ordinary dividend rights associated with the equity interest into a mine royalty interest.
• Advised First Quantum Minerals Limited in connection to the structure of the ground-breaking amalgamation between Kiwara Resources Zambia Limited and Kalumbila Minerals Limited.
• Advised Kalumbila Minerals Limited and First Quantum Minerals Limited in relation to a USD7.6 billion tax assessments by the Zambia Revenue Authority and challenging the same.
• Advised Liebherr Zambia Limited, a subsidiary of Liebherr International Limited, in relation to a transfer pricing audit assessment by the Zambia Revenue Authority.
• Advised Nampak Zambia Limited, a subsidiary of Nampak International Limited, in relation to a transfer pricing audit assessment by the Zambia Revenue Authority.
• Advised Parmalat Africa Limited, the principal shareholder in Parmalat Zambia Limited on the tax implications of shifting its corporate seat from Mauritius to Italy.
• Advised Madison Investment Property and Advisory Co. Limited in relation to a dispute on aspects of corporate legal personality. A matter which has become one of the latest selected Supreme Court Judgment to clarify principles of corporate legal personality and piecing of a corporate veil under Zambian law.
• Advised Armcor Security Limited in an action where the Supreme Court set the precedent on the power of the Tax Appeals Tribunal to stay tax assessments issued by the Zambia Revenue Authority, otherwise known as the “pay now and argue later” principle.
• Advised Zambia Telecommunications Company Limited in a claim for wrongful dismissal. This was one of the first decisions by the Court of Appeal and clarified the principles on penal provisions in employment contracts; and
• Advised Madison General Insurance in a matter before the Supreme Court wherein the court clarified the principles on the liability of insurance companies for third party claims for consequential loss.