The DST will be applied towards downloadable digital content; subscription-based media or journal; over the top services; software, drivers, website filters or firewalls; electronic data management; music, and games; search engine and automated helpdesk services; tickets for live events, theatres, or restaurants; distance or online learning; digital content; on-demand services; electronic services as per s 8 (3); and any other digital marketplace service not exempted under the Act.
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 persons known as Satoshi Nakamoto. However, in this paper, the bone of contention is what […]
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 colonisation to date. As it stands, the two States entered into an […]