Book

The rapid growth of digital commerce has challenged traditional tax rules based on physical presence. Taxation of Business Profits Arising from Digital Transactions under Rwandan Law examines whether Rwanda’s legal and institutional framework effectively addresses profits generated through digital activities. The book analyses Rwandan tax laws, international taxation principles, permanent establishment, taxpayer residence, value-added tax, digital services, electronic payments, enforcement challenges, competition, and consumer protection. It also considers the difficulties of taxing businesses that operate across borders without maintaining a physical presence in Rwanda. Through identifying gaps in the current framework, the book proposes legal, administrative, and policy reforms aimed at promoting tax fairness, improving revenue collection, preventing tax avoidance, protecting consumers, and strengthening Rwanda’s response to the digital economy. It is a useful resource for students, researchers, legal practitioners, tax professionals, policymakers, regulators, and digital businesses.