Faculty of Law Policy Briefs

Digital Credit Over-Indebtedness, Debt Literacy and Attitudes: Financial experiences of youth digital credit users in Kenya

Adam, Khalid; Upadhyaya, Radha (University of Nairobi, 2022)

The Taxation of the Digital Economy: the Oecd Beps Policy Response Versus the Un Facti Panel's Principle Response

Latif, Lyla; Ongore, Mary; Adegboye, Abiodun (University of Nairobi, 2022)

Negotiating Bilateral Tax Treaties: Should Tax Treaties Involving Low-income Countries Contain a Sunset Clause?

Okanga, Ogbu (University of Nairobi, 2022)

Taxation of Computer Software: Need for Clear Guidance in the Un Model Tax Convention

Chowdhary, Abdul M; Diasso, Sebastien B (University of Nairobi, 2022)

Impact of the Oecd Inclusive Framework’s Pillar 2 on Developing Countries: a Focus on Tax Incentives

Bush, John; Durst, Michael; Ogutu, Michelle M (University of Nairobi, 2022)

Curtailing Base Erosion and Profit Shifting: the Progress and Challenges of Implementing Provisions to Enable International Exchange of Information in Tax Matters in Africa

Oguttu, Annet W (University of Nairobi, 2022)

Policy Brief on the State of Taxation on the Digital Economy

Mwaniki, Valarie (University of Nairobi, 2019)

Policy Brief On Source V Residence

Everlyne, Elvis (University of Nairobi, 2019)

Understanding The Global Data On Illicit Financial Flows: A Legal Perspective

Attiya, Waris; Makena, Waridah (University of Nairobi, 2019)

Financing Government’s ‘Cinderella’ Establishing the needto mobilise additional sources of revenue to fund the Kenyan healthcare sector

Latif, Lyla (University of Nairobi, 2019)