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He added, “DST is here to stay. Its main target is capturing non-resident compliance but, in its regulations, it has also touched on residents.”KRA defines a digital marketplace as a platform that enables the direct translation between multiple buyers and sellers of goods and services through electronic means. It acts as an intermediary, must be electronic e.g. website, mobile app etc. The digital business models that are targeted include Online advertising, On-demand TV shows, video platforms etc., digital payments – a cashless economy and ecommerce and marketplace. PwC views is that DST is applicable if there is an existence of a digital marketplace (multiple buyers and sellers, electronic and intermediary), generation of income from provision of services through a digital market place and provision of digital services to a user located in Kenya, IP address, a debit or credit card located in Kenya. ....