The Tax Justice Network-Africa v Cabinet Secretary for National Treasury & 2 Others: A Big Win for Tax Justice Activism?

Abstract

The Tax Justice Network-Africa v Cabinet Secretary for National Treasury, the Kenya Revenue Authority & the Attorney General concerned the constitutionality of the Double Tax Agreement signed by the Government of Kenya and the Government of Mauritius on 7 May 2012. This current note questions whether the High Court’s decision, voiding the legal notice intended to bring the agreement into effect, connotes a meaningful victory for tax justice activism.

Note: “This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax Review as The Tax Justice Network-Africa v Cabinet Secretary for National Treasury & 2 Others: A Big Win for Tax Justice Activism? [2019] BTR, No.2 and is reproduced by agreement with the publishers”.

Keywords: Constitutionality, Developing countries, Double taxation treaties, Kenya, Potential lost revenue, Public participation, Ratification, Sustainable development