Taxation of the Digital Economy

Inhaltsverzeichnis (Table of Contents)

• Introduction
• The Digital Economy
• Definition of the Digital Economy
• Characteristics of the Digital Economy
• Taxation Challenges in the Digital Economy
• Taxation Principles
• The Concept of Permanent Establishment
• International Tax Law Framework
• Taxation in the Context of Intangible Assets
• The Kenya Tax Framework
• Taxation of Digital Goods and Services
• Taxation of Digital Advertising and Data
• Taxation of E-Commerce Platforms
• Current Taxation Policies in Kenya
• Case Study: Kenya's Legislative and Policy Frameworks
• The Value Added Tax Act (2014)
• The Income Tax Act (2013)
• The Excise Duty Act (2015)
• The Kenya Revenue Authority (KRA) Regulations
• The Finance Act (2018)
• The Finance Act (2019)
• Analysis and Findings
• The Effectiveness of Kenya's Tax Framework
• Challenges in Taxing the Digital Economy
• Recommendations for Policy Improvement
• Conclusion

Zielsetzung und Themenschwerpunkte (Objectives and Key Themes)

This dissertation aims to investigate the taxation of the digital economy in Kenya, focusing on the challenges and opportunities presented by the rapid growth of digital businesses and the evolving nature of international tax law. It seeks to analyze Kenya's legislative and policy frameworks and assess their effectiveness in taxing the digital economy.

• The definition and characteristics of the digital economy
• The challenges of taxing the digital economy, particularly in relation to the concept of permanent establishment and the taxation of intangible assets
• The adequacy of Kenya's current legal and policy framework for taxing the digital economy
• Recommendations for improving Kenya's tax framework to ensure that the digital economy is fairly and effectively taxed
• The comparison of Kenya's tax framework with those of other jurisdictions

Zusammenfassung der Kapitel (Chapter Summaries)

The dissertation begins with an overview of the digital economy, defining its key features and discussing the tax challenges it presents. The concept of permanent establishment and its application in the context of intangible assets are explored, as well as the international tax law framework, highlighting key principles such as source taxation and the international consensus on Base Erosion and Profit Shifting (BEPS). The dissertation then focuses on Kenya's tax framework, analyzing specific legislation and policies, and examining their effectiveness in addressing the challenges posed by the digital economy. Finally, the dissertation offers recommendations for improving Kenya's tax framework and discusses the potential impact of these recommendations on the digital economy in Kenya.

Schlüsselwörter (Keywords)

Digital economy, taxation, permanent establishment, intangible assets, Base Erosion and Profit Shifting (BEPS), Kenya tax framework, Value Added Tax (VAT), Income Tax, Excise Duty, Kenya Revenue Authority (KRA), digital goods and services, digital advertising, data, e-commerce platforms, legislative and policy frameworks, tax administration, international tax law.