International taxation is the set of rules and principles governing how a country taxes income, profits, and transactions that cross its borders. It deals with the allocation of taxing rights among countries and aims to prevent double taxation while also combatting tax evasion and avoidance. It includes tax treaties, transfer pricing regulations, and anti-avoidance measures….
The concept of compulsory acquisition of private land by the State, otherwise known as the doctrine of eminent domain, is the power of the State to acquire private land for public use. The legal framework under which the State exercises the power of eminent domain is provided for under Article 40 (3) of the Constitution…
Introduction The Finance Act 2023 was assented to by the President of Kenya on 26th June 2023. The Finance Act 2023 issued Conservatory Orders which suspended the implementation of the Act on 29th June 2023 following an application in the Constitutional Petition filed in Petition No. E181 of 2023, Okiya Omtatah Okoiti & 4 Others…
Below are the taxes currently levied in Kenya. Income Tax Income tax in Kenya is imposed on different categories or sources of income. It is charged for each year of income, upon all the income of a person whether resident or non-resident, which is accrued in or derived from Kenya. Under the Kenyan tax system,…
Definition The definition of the term Redundancy is contained in Section 2 of the Employment Act, 2007. Redundancy is the loss of employment, by an involuntary means through no fault of an employee. Redundancy, therefore, involves the termination of employment at the employer’s initiative, where the services of an employee are considered superfluous and the…
Introduction It is now three years since the Bribery Act, 2016, came into force on 13th January 2017. Kenyans anticipated that the reform in the law on bribery would be the new dawn in the fight against corruption, which they have termed as the cancer of the Kenyan economy. This research attempts to probe the…