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Now showing items 21-25 of 25
Managing Fragmentation of Agricultural Land for Livelihood Security in Kenya
(Office of DVC Research, Innovation and Enterprise, 2021-02)
survey was conducted in fifteen rural sublocations in Kenya in 2018 and 2019. The purpose of the study was to (a) establish the current rural household land size, (b) determine the existing land uses and the impacts they ...
Is Kenya ready to Leverage Blockchain Technology in Horticulture Traceability
(Office of DVC Research, Innovation and Enterprise, 2021-02-26)
The Blockchain technology (BCT) can offer traceability in the food supply chain thus guaranteeing food safety, efficient transactions and reduced food frauds. This study sought to investigate the existing traceability ...
The Taxation of the Digital Economy: the OECD BEPS Policy Response Versus the UN Facti Panel's Principle Response
(University of Nairobi, 2022)
The residence/source tax rules that have been in place for over a decade have become redundant
in the modern-day digitalised economy. Concepts that created tax certainty such as the concept of
permanent establishment ...
Negotiating Bilateral Tax Treaties: Should Tax Treaties Involving Low-income Countries Contain a Sunset Clause?
(University of Nairobi, 2022)
This policy brief reflects on an underexplored proposition: that bilateral tax treaties – particularly
treaties involving (middle- and) low-income countries – should contain an expiration or sunset clause.
The brief ...
Domestic Policies on Negotiating Tax Treaties
(University of Nairobi, 2022)
Since the beginning of the twentieth
century, there has been an exponential growth
in cross-border trade and investment, resulting
today in a highly integrated, mobile and
complex global economy. All countries are
involved ...