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Finance

Suspended declarations of invalidity: A critique of the Supreme Court’s pronouncements in the Finance Act 2023 decision

Recent adjudication has witnessed a major change in judicial attitude toward the suspended declaration of unconstitutionality. Kenyan courts have, in certain cases, welcomed the remedy w...

admin Apr 3, 2025 666 views

Finance

Assessing the impact of the Finance Act 2023 on Foreign Direct Investment in Kenya

The Finance Act 2023 introduced numerous f iscal policies and tax reforms which have had a direct impact on the attractiveness of Kenya as a potential investment area. Foreign Direct I...

admin Apr 3, 2025 545 views

Finance

Decoding the Supreme Court's Finance Act 2023 Judgment: Implications for Legislative Accountability and Democratic Governance

The recent decision by the Supreme Court of Kenya on the Finance Act 2023 has sparked intense debate, highlighting two inter-related issues that lie at the heart of democratic governance: public parti...

admin Nov 5, 2024 503 views