However, alternative measures of economic position, such as consumption and net worth, may also be used for these purposes. The principle is used, inter alia, as an argument for progressive tax rates, for the imposition of taxes on capital and for various allowances such as age
and disability allowances. Although it may appear inconsistent with the benefit principle, the two may arguably be reconciled. Ability to pay is also sometimes referred to as “earning capacity” or “taxable capacity” @IbfdLibrary @IBFD_on_Tax library.ibfd.org/
International taxation is not simply about knowing tax rules. It is about understanding why those rules exist, how they interact, how businesses respond to them, and what those decisions mean across borders. @IBFD_on_Tax @IBFD_on_Tax library.ibfd.org
During my research visit to the @IbfdLibrary in Amsterdam, I came across an article by McClure, J. H., which critically examines the Kenyan Tax Appeals Tribunal’s January ruling in Del Monte Kenya Ltd. v. The Commissioner of Legal Services and Board Co-ordination.
The article evaluates the transfer pricing methods applicable to the case, focusing on the appropriateness of the methods used to determine arm’s-length prices and the implications for transfer pricing practice in Kenya @IBFD_on_Tax
This literature is particularly relevant to my research on international taxation, as it provides insights into the interpretation and application of transfer pricing principles in disputes involving multinational enterprises. library.ibfd.org/client/en_G…
Discussed identifying the key challenges and opportunities in the provision of digital trade finance solutions for enhancing intra-African trade under the @AfCFTA at the WZB Conference 2026. Berlin, Germany.
Blockchain technology should be used to finance trading activities under the @AfCFTA by allowing transactions to be completed without banking systems, to enhance advance trading activities across borders @AfCFTA_Kenya
From the opening discussion at the 2nd Annual Interdisciplinary WZB Conference 2026, it is clear. Global south countries have been watching as other countries grow; they should, themselves individually and as a community, build a collective power,
and be a source of power (mindset change) that can work for us and know the role we can plan in the global economy @brunofln wzb.eu/en/events/2nd-annual-…
I joined the world and Israel in marking the 3rd anniversary of the Hamas-led attack that sparked the war in Gaza at Pariser Platz, Berlin, Germany. The suffering of civilians,
Congratulations. Your experience and emphasis on good governance, accountability, integrity, and responsible leadership can contribute meaningfully to the national conversation about the future of our country.
The journey begins.
Today, I officially announce my bid for the Presidency of the Republic of Kenya.
This marks the beginning of a new journey — one rooted in unity, purpose, and a shared vision for our nation.
🗓️ Today, 5 October 2026
⏰ 9:00 AM
📲 Watch Live: @macharianjeru
I invite you to join me as I make this announcement and share my vision for the Kenya we can build together.
Be part of the conversation. Be part of the journey.
#PamojaNaMasha
Greedy "churchpreneurs" makes for an urgent need to regulate the church. The flow of wealth moves strictly one way, church leaders acquire fleets of luxury cars if not jets, mansions and empires, while the congregants financing their lifestyle sink deeper into penury.
At the @IDOP_KE, discussed making it easier for vulnerable older persons to receive coverage without exclusion due to non-registration or non-payment of premiums by providing them with subsidized coverage within @_shakenya #AgeingWithDignity @MOHMedServices @SuqoonKe @SP_Kenya
FA Ndirangu Ngunjiri (MIoDK, IIA, MKIM) retweeted
Sorry to my few followers but I will always post when some one is unwell . This country’s healthcare is a disaster .
I was diagnosed with colon cancer in August 2025 & I've been in treatment. We've seen a 70% reduction of the tumour.
We still have a ways to remission. If you see this & you're able to, please help me regain my health &beat this. Nothing is too small. TIA mchanga.africa/fundraiser/12…
On the sideline of the 8th ACOSCM 2026 Arusha, I had a deep and insightful discussion with @uonbibusiness associate dean Prof @XN_Iraki on the current state of the Kenyan economy. We reflected on key challenges, including economic growth, public debt, unemployment, cost of living
During ACOSM 2026 in Arusha, Tanzania, sign the condolence book in honor of Klaus-Michael Kühne the German billionaire businessman and logistics titan who transformed Kuehne+Nagel into a global freight leader and was ranked as one of Germany's wealthiest individuals
before passing away in August 2026 at the age of 89. His grandfather co-founded Kuehne+Nagel as a freight forwarding firm in 1890; Klaus-Michael Kühne grew the company into a worldwide logistics giant with tens of thousands of employees. #SupplyChain #supplyanddemand














