Abstract

Wealth creation and acquisition is the most important route to take in order to improve on living standards and the general wellbeing of any individual in particular and the society as a whole. One of such ways (if not the most important way) of creating and acquiring wealth is through strategic investments. Investing is the process of assigning a particular sum of money or portion of asset in order to attain an increase in value over a period of time (long or short term). Investment involves risk and the willingness to sacrifice money, time, assets and effort. Like most concepts or notions, investing or investment is regulated, determined, promoted and protected by the law on investment (international or national legislation). In Rwanda, investment projects are regulated, promoted and facilitated by the law no 006/2021 of 05/02/2021. The investment law of Rwanda is designed to promote, facilitate, incentify and attract foreign investment in certain sectors of the Rwandan economy known as priority sectors (article 4 of the law on investment promotion and facilitation).

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