Digital Service Tax on Digital Economy

Digital Service Tax on Digital Economy

The Finance Act No. 8 of 2020 introduced a new provision to the Value Added Tax Act to address tax collection from online income-generating ventures. s 12E of the Value Added Tax Act (VATA) provides that despite any VATA provisions, it introduces Digital Service Tax...
Tax Restructuring through Cryptocurrency

Tax Restructuring through Cryptocurrency

Tax (Re)structuring: the advent of Cryptocurrency by Ombo Malumbe* Abstract The ideology of establishing Bitcoin (read cryptocurrency) has been in place prior to the year 2008 when the first stable cryptocurrency was conceptualised by the mysterious person or group of...
Double Taxation Treaty between Ke & UK

Double Taxation Treaty between Ke & UK

The purpose of this paper is to highlight the key provisions of the agreement that allows both natural and juristic persons to structure their tax obligation, more so on Double Taxation. The Government of Kenya and United Kingdom have a longstanding relationship since...