The same will apply to local firms doing business in China. “Where a resident of China derives income from Kenya, the amount of tax on that income payable in Kenya in accordance with the provisions of this agreement may be credited against the Chinese tax imposed on that resident,” ...
The Double Taxation Relief (Taxes on Income) (Kenya) Order 1977doi:1977 No. 1299
For individuals, a double tax agreement will usually be relevant if you are either (i) resident in one of the two countries covered by the agreement and have income in the other country, or (ii) resident in both countries and claiming that you are treaty non-resident in one of them. Fo...
Changing the Tax Architecture: A Relational Analysis between the Income Tax Bill, 2018 and Tax Laws (Amendment) Act, 2018 Article 209 (1) of the Constitution of Kenya, 2010 (Constitution) provides the basis for taxation in Kenya. The Article identifies four distinct categories of taxes that ca...
The dissertation attempts to investigate the taxability of the digital economy where business is conducted without the requirement of a physical presence, a pre-requisite for tax administration. How can states and especially Kenya detect permanent establishment, for purposes of tax administration, for ...
The result of a regressive tax is that the lower-income taxpayer pays a larger percentage of his or her income in taxes than does the higher-income taxpayer. The opposite of the regressive tax is the progressive tax. With progressive taxes, such as the federalIncome Tax, the effective tax ...
Arthur Cockfield, appears to be the leading person who has discussed this issue in his article “Balancing National Interests in the Taxation of Electronic Commerce Business Profits” (1999) 74 Tul. L. Rev. 133-217. The consequences of a concept of shifting to a resi...
adopted thetaxexemptionmethod, exempting income allocable to a foreign countryfrom taxationinSwitzerland. gza.ch gza.ch 瑞士采用免税的办法,即对于可归属于外国的收入不予征税。 gza.ch gza.ch [...] including soft loans, concessional customs duties,exemption fromexcise duty,taxholidays, and accelerated...
to register the property and file returns; 2) the registration procedure for properties and beneficiaries; 3) filing procedures; 4) penalties for posting a property on digital platforms without a registry number; 5) the requirement to account for commission or bonus revenue as business income. 31...
INVESTIGATING THE RELATIONSHIP BETWEEN GOVERNMENT EXPENDITURE AND TAXATION: EMPIRICAL EVIDENCE FROM KENYA Granger causality tests conducted to establish the nature and direction of the causality within the estimated model indicated the presence of unidirectional long-run causal flow running from government expe...