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Kenya


  • 22-September-2022

    English

    Assessing tax relief from targeted investment tax incentives through corporate effective tax rates - Methodology and initial findings for seven Sub-Saharan African countries

    Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy makers and researchers to compare their generosity and assess their impacts across countries. This paper develops a methodology to calculate forward-looking corporate effective tax rates (ETRs) summarising tax relief from investment tax incentives into comparable indicators. It presents ETR indicators for seven Sub-Saharan African countries. Empirical results show that tax incentives substantially lower corporate taxation across these countries. On average, tax incentives reduce ETRs by 30% in the food and automotive industries compared to the standard tax treatment. ETRs often differ among taxpayers in a same sector and country - by up to 55%. The most generous tax treatment is typically offered within Special Economic Zones, where tax incentives can reduce ETRs to near zero.
  • 1-July-2022

    English

    Aid at a glance charts

    These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.

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  • 22-avril-2022

    Français

    Atteindre des résultats au regard des ODD dans la coopération pour le développement - Résumé à l'intention des décideurs

    L’instauration de sociétés durables, équitables et résilientes est le défi qui se pose à l’humanité au XXIe siècle. Pour réaliser cette ambition, la communauté internationale du développement a besoin d’un cadre de référence commun, universel, pour travailler en plus étroite coopération. Les Objectifs de développement durable (ODD) répondent manifestement à ce besoin, mais des problèmes d’ordre technique, politique et structurel empêchent les fournisseurs de coopération pour le développement de les utiliser comme cadre de résultats commun. S'appuyant sur sept études de cas, cette publication identifie deux facteurs déterminants et un évènement majeur qui peuvent aider à surmonter ces défis. En premier lieu, la prise en main par les pays doit être soutenue par la communauté internationale. En second lieu, les partenaires au développement doivent changer leur organisation pour réaliser les ODD. Enfin, en obligeant les gouvernements et les partenaires au développement à redéfinir leurs stratégies à long terme et à revoir leurs mécanismes internes, la pandémie de COVID-19 offre une occasion rare d’utiliser le cadre des ODD collectivement comme une feuille de route vers la reprise : cette crise peut changer la donne.
  • 25-November-2021

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Kenya 2021 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2021 Second Round Peer Review Report on the Exchange of Information on Request of Kenya. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 7-May-2021

    English

    To what extent can blockchain help development co-operation actors meet the 2030 Agenda?

    Blockchain is mainstreaming, but the number of blockchain for development use-cases with proven success beyond the pilot stage remain relatively few. This paper outlines key blockchain concepts and implications in order to help policymakers reach realistic conclusions when considering its use. The paper surveys the broad landscape of blockchain for development to identify where the technology can optimise development impact and minimise harm. It subsequently critically examines four successful applications, including the World Food Programme’s Building Blocks, Oxfam’s UnBlocked Cash project, KfW’s TruBudget and Seso Global. As part of the on-going work co-ordinated by the OECD’s Blockchain Policy Centre, this paper asserts that post-COVID-19, Development Assistance Committee (DAC) donors and their development partners have a unique opportunity to shape blockchain’s implementation.
  • 16-April-2021

    English

    COVID-19 innovation in low and middle-income countries - Lessons for development co-operation

    This paper explores how innovation in low and middle-income countries is enhancing their local and national responses to the COVID-19 pandemic. The paper also analyses how innovation could further address locally relevant development challenges by mobilising resources, improving processes and catalysing collaboration. Lastly it examines how international development organisations can improve their support for local and national innovation efforts.
  • 17-December-2019

    English

    Sustainable Results in Development - Using the SDGs for Shared Results and Impact

    Governments and providers of development co-operation increasingly use Sustainable Development Goal indicators to guide their policies and practices. The close examination of three large recipients of development co-operation: Ethiopia, Kenya and Myanmar across the sectors of Education, Sanitation and Energy reveals four inter-related challenges in using SDG indicators at country level. First, the cost of using specific SDG indicators varies in relation to indicator complexity – complementary investments in country statistical systems may be necessary. Second, providers synchronising their country-level results planning with partner countries find it easier to align to and measure SDG indicators together with the partner country and other providers. Third, reliance on joint monitoring approaches is helping providers reduce the cost of SDG monitoring. Finally, while disaggregating SDG data by gender and by urban-rural dimensions is common, other data disaggregation relevant to ensure that no one is left behind are rare.
  • 26-novembre-2019

    Français

    Le Kenya et l’Oman signent un accord historique afin de renforcer leurs conventions fiscales

    Le Kenya et l’Oman ont aujourd’hui signé la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices (la Convention) devenant ainsi les 91 e et 92e juridictions à adhérer à la Convention, qui couvre désormais plus de 1 630 conventions fiscales bilatérales.

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  • 15-février-2018

    Français

    Les diamants à l'état brut. Enjeux liés à l'érosion de la base d’imposition et au transfert de bénéfices

    Première conférence internationale de la Plateforme pour la collaboration sur les questions fiscales. Inspecteurs des Impôts Sans Frontières (IISF) présente l'évènement "les diamants à l'état brut. Les enjeux liés à la base d’imposition et aux transferts de bénéfices".

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  • 22-mai-2017

    Français

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