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VF ONLINE NEWSLETTER #14 ( JUNE 2022 )
(University of Nairobi, 2022-06-24)
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 ...
The 66th Congregation for the Conferment of Degrees and Award of Diplomas Friday, December 17, 2021 Great Court
(University of Nairobi, 2021-12-17)
The Virtual 67th Congregation for the Conferment of Degrees and Award of Diplomas. Taifa Hall, Main Campus.
(University of Nairobi, 2022-09-23)
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 ...