Kenya introduced a domestic minimum top-up tax to align with the OECD/G20 Inclusive Framework on BEPS Pillar Two, addressing tax challenges arising from the digital economy and profit shifting by multinational enterprises.The Qualified Domestic Minimum Top-Up Tax takes effect on 1 January 2025.Detailed regulations have not yet been published by the Kenya Revenue Authority. Executive summaryKenya has, through the Tax Laws (Amendment) Act, 2024 (the Act), introduced a domestic minimum top-up tax to align with the Organisation for Economic Co-operation and Development (OECD)/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) Pillar Two. The law was assented to on 11...