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Economic Analysis of the Effectiveness of Plea-Bargaining Agreements in Tanzania Law and Practice

This study aimed at making an assessment on the law and practice on the economic analysis of the effectiveness of plea bargaining agreements in Tanzania where the case study is Mwanza and Geita region. Thus this study examined the laws, policies, regulations and rules governing plea bargaining agreements in Tanzania and identifies the legal challenges …

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Taxation of Digital Assets in Kenya: Is it a Case of One Step Forward and Two Steps Backwards?

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.[i] Today’s virtual, anonymous and borderless nature of the digital world has made it difficult …

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A Comparative Analysis of the Tax System in the United Kingdom and Nigeria

This paper focuses on a comparative analysis of the taxation system of developed and developing economies, using the United Kingdom (UK) and Nigeria as subjects of comparison. This paper reviews the UK tax system and how it can serve as a model to improve Nigeria’s tax system. The paper’s findings reveal that UK taxes influence …

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The Enforcement of International Taxation Re Gime by the World Trade Organization’s Rule of Law

This article “rationae materiae” focuses on role played by World Trade Organization (WTO) through it rules to check the conformity of host states’ tax policies on imported services, goods and capitals vis-à-vis their engagements. In this age of globalization, world trading order is based on the World Trade Organization’s (WTO) “rule of law” through bilateral, …

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Impact Of GST Law With Reference To E-Commerce Industry In India

Article 366(12A) defines the Goods and Services Tax (GST) as any tax on the supply of goods, services, or both, except taxes on the delivery of alcoholic drinks for human use. In the new Article 366(26A), the word “service” means something other than “products.” Article 366(12) states that all materials, things, and articles are considered …

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