TAXATION OF DIGITAL ASSETS IN KENYA: IS IT A CASE OF ONE STEP FORWARD AND TWO STEPS BACKWARDS?
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Abstract
The assimilation of state economies and markets into the digital world has increased in recent years. This has put a discernible strain on the applicable national and international tax rules, which relied on the physical presence test to determine tax liability.ii Today’s virtual, anonymous and borderless nature of the digital world has made it difficult for tax authorities to identify the residency or location of a buyer or a seller for tax purposes in a commercial transaction.iii The result of this is that many governments, including the Kenyan government, are exposed to the risk of base erosion and profit shifting (BEPS) arising from internet-based transactions.ivDue to the foregoing, Kenya opted to come up with workable tax law through which the country’s tax base can be protected from the threats posed by digitalisation.
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