Digital Economy Taxation: Should Kenya Be Taxing The Digital Marketplace? What Are The Financial, Legal And Constitutional Implications Of The Proposed Taxes?

Introduction The digital economy taxation has understandably been the topic of discussion over the past couple of days. The Finance Act, 2019 introduced an amendment to Section 3 of the Income Tax Act, Cap 470 Laws of Kenya. The amendment introduces taxation of income accruing through a digital marketplace. It also gives power to the… Continue reading Digital Economy Taxation: Should Kenya Be Taxing The Digital Marketplace? What Are The Financial, Legal And Constitutional Implications Of The Proposed Taxes?

Examining Internet Defamation in Kenya: Is It Time We Adopted A Restricted Multiple Publication Rule And Incorporated The Date Of Knowledge Approach?

Introduction Simply defined, internet defamation is defamation that happens online. The most common internet defamation is cyber libel which includes posting a defamatory material on a web page, making a defamatory comment on a post, making a defamatory review on a post, writing a defamatory blog post or article and retweeting of a defamatory material… Continue reading Examining Internet Defamation in Kenya: Is It Time We Adopted A Restricted Multiple Publication Rule And Incorporated The Date Of Knowledge Approach?

A Lesson from COVID-19 Relief Response: Should We Amend the Retirement Benefits Laws?

Introduction This is a timely and much needed conversation considering the financial restraints and the negative economic effects that have resulted, and will continue to result, from the COVID-19 pandemic. I don’t deny that financial challenges have always existed. However, the current ones are more adverse, more complicated, mostly unforeseen and largely unprecedented. The pandemic… Continue reading A Lesson from COVID-19 Relief Response: Should We Amend the Retirement Benefits Laws?

Social Interest: As a Legal and Financial Concept

Introduction I first heard of the social interest concept as a means of repaying interests on loans early this year when I was listening to a podcast episode from TED Talks Daily. The speaker was Angela Murimirwa, an education activist from Zimbabwe. She is the executive director for Campaign for Female Education (CAMFED) in Africa.… Continue reading Social Interest: As a Legal and Financial Concept

Public Finance Management (National Toll Fund) Regulations, 2020: Is Road Tolls Law a Necessity or a Burden?

Introduction Understandably, with Covid-19 being the main issue of concern at the moment, a large number of Kenyans are probably not aware that they are about to pay more to access some of their favorite roads if the Public Finance Management (National Toll Fund) Regulations, 2020 are assented into law. The Regulations establish a National… Continue reading Public Finance Management (National Toll Fund) Regulations, 2020: Is Road Tolls Law a Necessity or a Burden?