Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate fo

The question of how to tax multinational companies that operate highly digitalised business models is one of the most contested areas of international taxation.

Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US,

A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of

Bachelor Thesis from the year 2019 in the subject Law - Tax / Fiscal Law, grade: A, University of Nairobi (School of Law), course: Dissertation, language: Engli