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“Professor Waris bursts through with the reflective freshness and futuristic analysis that unmasks the complexities of the web of fiscal and tax laws…”

Memory Kachambwa, Executive Director African Women’s Development and Communication network(FEMNET)

  1. Waris, ‘A new International Tax Infrastructure’ in Leite and Kohonen (eds) Human Rights Economy (2024)
  2. Waris, Nazir and Shah, ‘Climate finance in Africa Through a human rights lens: a case study of The Turkana People in Kenya in Jegede and Adejonwo (eds), Climate Change Justice and Human Rights: An African perspective (Pretoria, PULP, 2022) 153-172
  3. Waris and Oyare, ‘Taxation Systems and Public Policy in Kenya: Unpacking the Unwritten Tax Treaty Policy’ in Onyango and Hyden (eds), Kenyan Public Policy in Theory and Practice (London, Palgrave MacMillan, 2021) 203-220
  4. Waris, ‘Taxes, Tax Injustice and the Fight against Inequality: An African Perspective’ in Letras e Conceitos Lda (ed), Os Impostos e o combate as desigualdades (na era do COVID-19) (Letras e Conceitos Lda 2020)
  5. Waris, ‘International Financial Centers in Developing Countries’ in Fjelstad et al (eds), Lifting the Veil of Secrecy (Norway, CMI 2018) <https://www.cmi.no/publications/file/6382-lifting-the-veil-of-secrecy.pdf> 85-87
  6. Waris, ‘Measures Undertaken by African Countries to Counter Illicit Financial Flows: Unpacking the African Report of the High-Level Panel on Illicit Financial Flows’ in Owens and McDonell (eds), Inter-Agency Co-operation and Good Tax Governance in Africa (Pretoria, PULP 2018) 15-43
  7. Waris, ‘How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016’ (2017) ICTD Working Paper Series No 69 (2017) <https://www.ictd.ac/publication/how-kenya-has-implemented-and-adjusted-to-the-changes-in-international-transfer-pricing-regulations-1920-2016/>
  8. Waris, ‘Kenya’s Fiscal Accountability Revisited: A review of the Historical Erosion of the Country’s Fiscal Constitution’ in Mbondenyi, Asaala, Kabau and Waris (eds), Human Rights and Democratic Governance in Kenya: A Post-2007 Appraisal (Pretoria, PULP 2015) 301-327
  9. Waris, ‘Financing Elections in an Opaque Fiscal Economy: Kenya’s 2013 Elections’ in Fred Otieno (ed), New Constitution, Same Old Challenges: Reflections on Kenya’s 2013 General Elections (SID/Uraia Trust 2015) < https://profiles.uonbi.ac.ke/patrick_asingo/files/elections_book_2013.pdf> 204-22
  10. Waris, ‘The Role of International Tax in the Achievement of Global Social Protection’ in Jens Holst (ed), Global Social Protection Scheme: Moving from Charity to Solidarity (Medico International and Hélène de Beir Foundation 2012) 112-131
  11. Waris and Leaman, ‘Introduction: Why Tax Justice Matters in Global Economic Development’ in Leaman and Waris (eds), Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present (Berghahn Books 2013) Chapter 1
  12. Waris, ‘Taxation and State Legitimacy in Kenya’ in Leaman and Waris (eds), Tax Justice and the Political Economy of Global Capitalism, 1945 to the Present (Berghahn Books 2013) Chapter 7
  13. Waris and Thiankolu, ‘International Commercial Arbitration in Kenya’ in Githu Muigai (ed), Arbitration Law and Practice in Kenya (Nairobi, LawAfrica, 2012) <https://muse.jhu.edu/book/39514> 195-206
  14. Froburg and Waris, ‘Binging the Billions Back: How Africa and Europe Can End Illicit Capital Flight’ (2012) Global Series No 37 https://www.hrdi.org.za/publications/iv%20Forum%20Syd%20Report,%20Bringing%20the%20billions%20back.pdf
  15. Waris and Nagi: ‘Kenya’ in Fernandez Arroyo (ed), Consumer Protection in International Private Relationships (2010)
  16. Waris, ‘Taxation and State Building in Kenya: Using Human Rights to Advance Revenue Capacity’ (DFID and Christian Aid 2010)
  17. Waris, ‘Taxation and a Clean and Healthy Environment: A Case Study of the Mining of Titanium in Kenya’ in Nathalie Chalifour (ed), Contemporary Issues in Environmental Taxation (Oxford University Press 2008)
  18. Kiamba and Waris, ‘An African Feminist Perspective on Security and Early Warning Mechanisms: IGAD’ in Mwagiru Makumi & Oculli Okello (eds), Rethinking Global Security: An African Perspective?’ (Nairobi, Heinrich Boll Foundation 2006) 86-105
  1. Gostin, et al, Financing the Future of the WHO (Lancet 2022) March
  2. Dean and Waris, Ten Truths About Tax Havens: Inclusion and the ‘Liberia’ Problem Emory Law Journal, Vol. 70, No. 7, 2021; Brooklyn Law School, Legal Studies Paper No. 670
  3. Waris and Atim, ‘Defining Collective Investment Vehicles for Tax Purposes in Developing Countries: Focus on Kenya, Mauritius, Morocco and South Africa’ (2021) Bulletin for International Taxation 75: 3
  4. Jadeed, Waris and Musembi, ‘Delimiting the Kadhis’ Courts’ Probate Jurisdiction Under The 2010 Constitutional Dispensation’ [2019] East African Law Journal 95
  5. Jadeed, Waris and Musembi, ‘The Application of Islamic Inheritance Law in Independent and Contemporary Kenya: A Muslims’ Right to Equality and Freedom from Discrimination’ (2020) Africa Nazarene University Law Journal
  6. Waris, Towards an African and Kenyan Philosophy of Fiscal Legitimacy (2019) 1(1) Journal on Financing for Development 33 <http://uonjournals.uonbi.ac.ke/ojs/index.php/ffd/article/view/248>
  7. Waris, ‘Developing Fiscal Legitimacy by Building State Societal Trust in African Countries’ (2018) 4(2) Journal of Tax Administration 103< http://jota.website/index.php/JoTA/article/view/199/142>
  8. Waris, ‘Anti-money Laundering in Somaliland’ (2018) 21(2) Journal of Money Laundering Control 171 < https://www.emeraldinsight.com/doi/abs/10.1108/JMLC-05-2017-0019>
  9. Waris, Participatory Budgeting [2018] East African Law Journal
  10. Waris et al, ‘Linking Health to the Tax’ [2018] Africa Nazarene University Law Journal
  11. Waris, ‘Developing the South Sudanese Fiscal State’ (2017) 5(2) Africa Nazarene University Law Journal 1
  12. Latif, Simiyu and Waris, ‘A Case Study on The Application of Human Rights Principles in Health Policymaking and Programming in Chereng’any Sub County in Kenya’ (2017) Integrative Journal of Global Health 1(1) http://www.imedpub.com/articles/a-case-study-on-the-application-of-human-rights-principles-in-health-policy-making-and-programming-in-cherang-any-sub-county-in-ke.php?aid=18643
  13. Waris, ‘Mining Taxation in Tanzania: The African Barrick Gold Cases (2016) IBFD <https://www.ibfd.org/sites/ibfd.org/files/content/marketing/…/BIT-12-2016.html>
  14. Brolan et al, ‘The right to health of non-nationals in the Sustainable Development Goals era: challenges for equity in universal health care’ (co-authored with Attiya Waris, C Brolan, Lisa Forman; Stéphanie Dragon; Rachel Hammonds; Lyla Latif; Lorena Ruano) (2016) International Journal for Equity in Health <https://www.ncbi.nlm.nih.gov/pubmed/28219374>
  15. Ven de Paes et al, ‘Global Challenges: Global Health Governance in the Sustainable Development Goals: is it grounded in the Right to Health?’ (co-authored with Attiya Waris, R Van de Paes, G Ooms, L Forman, D Sridar, R Hammonds) [2017] 1(1) <https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5445596/>
  16. Waris and Latif, ‘Legal and Financial Responsibility in Promoting Health Equity in Kenya’ (2015) Jomo Kenyatta University of Agriculture and Technology 127-142 <www.jkuat.ac.ke/schools/law/wp-content/uploads/2018/…/JKUAT-Journal-Prelims.pdf>
  17. Waris and Latif, ‘Financing the Progressive Realisation of Socio-economic Rights In Kenya’ (2015) University of Nairobi Law Journal 8(1)
  18. Waris, ‘Delineating a Rights-based Fiscal Social Contract Using African Fiscal Constitutions’ (2015) East African Law Journal
  19. Waris and Latif, ‘Towards Establishing Fiscal Legitimacy Through Settled Fiscal Principles in Global Health Financing’ (2015) Health Care Analysis 23(4) 376-390
  20. Waris, ‘Rwanda-Understanding Transfer Pricing’ (2014) International Transfer Pricing Journal 21 (1)
  21. Waris and Latif, ‘The Effect of Tax Amnesty on Anti Money Laundering in Bangladesh’ (2014) Journal of Money Laundering Control (17) 2
  22. Ooms et al, ‘Beyond Health Aid: Would an International Equalization Scheme for Universal Health Coverage Serve the International Collective Interest?’ (2014) (Global Health) 21;10:41 (co-authored with Attiya Waris, Gorik Ooms, Rachel Hammonds, Bart Criel, Wim Van Damme, Alan Whiteside)<https://globalizationandhealth.biomedcentral.com/articles/10.1186/1744-8603-10-41>
  23. Ooms et al, ‘Is universal health coverage the practical expression of the right to health care?’ (2014) Bio Med Central (Gorik Ooms, Laila A. Latif, Attiya Waris, Claire E. Brolan, Rachel Hammonds, Eric A. Friedman, Moses Mulumba, Lisa Forman)<https://bmcinthealthhumrights.biomedcentral.com/articles/10.1186/1472-698X-14-3>
  24. Forman et al, ‘What could a strengthened right to health bring to the post-2015 health development agenda? Interrogating the role of the minimum core concept in advancing essential global health needs’ (2013) BMC International Health and Human Rights. 13:48 (co-authored with Attiya Waris, Lisa Forman, Gorik Ooms, Audrey Chapman, Eric Friedman, Everaldo Lamprea and Moses Mulumba <http://www.biomedcentral.com/1472-698X/13/48/abstract>
  25. Waris, ‘Taxing Intra-Company Transfers: The Law and Its Application in Rwanda Bulletin of International Taxation’ (2013) 67:12<https://www.ibfd.org/IBFD-Products/Bulletin-International-Taxation-All-Articles>
  26. Brolan, ‘Health rights in the post-2015 development agenda: including non-nationals’ (2013) Bulletin of the World Health Organisation (91) 719–719A. (Attiya Waris, Claire E. Brolan, Stephanie Dagron, Lisa Forman, Rachel Hammonds and Laila Abdul Latif) <http://dx.doi.org/10.2471/BLT.13.128173:>
  27. Ooms et al, ‘A global social contract to reduce maternal mortality: the human rights arguments and the case of Uganda’ (2013) International Journal on Reproductive Health Matters (21) 42: 129-138, (co-authored with Attiya Waris, Gorik Ooms, Moses Mulumba, Rachel Hammonds, Laila Abdul Latif, and Lisa Forman) https://www.tandfonline.com/doi/abs/10.1016/S0968-8080%2813%2942736-2
  28. Von Kommer and Waris, ‘Key Building Blocks for Effective Tax Systems in Developing Countries Utilizing the Theory of the Development of the Fiscal State’ (2013) Bulletin for International Taxation: 65(11) 620-636
  29. Ooms et al, ‘Editorial on Universal health coverage anchored in the right to health’ (2013) Bulletin of the World Health Organisation 91:2-2A (co-authored with Attiya Waris, Claire Brolan, Natalie Eggermont, Asbjørn Eide, Walter Flores, Lisa Forman, Eric A Friedman, Thomas Gebauer, Lawrence O Gostin, Peter S Hill, Sameera Hussain, Martin McKee, Moses Mulumba, Faraz Siddiqui, Devi Sridhar, Luc Van Leemput & Albrecht Jahn) <https://www.who.int/bulletin/volumes/91/1/12-115808/en/>
  30. Noordin et al, ‘Law and Economics: A New Dimension in Market Regulation’ (2012) International Business Management 6(2) 158-167 (co-authored with R Noordin and M Whitbrodt) https://ukm.pure.elsevier.com/en/publications/law-and-economics-a-new-dimension-in-market-regulation
  31. Waris and Murangwa, ‘Utilising Tax Literacy and Societal Confidence in a State: The Rwandan Model’ (2012) University of Nairobi Law Journal
  32. Christiansen et al, ‘Pathways to Tax Justice’ (2011) LSE Journal on Global Governance (Co-authored with Matti Kohonen and Attiya Waris) <https://link.springer.com/content/pdf/10.1057%2F9780230303805_7.pdf>
  33. Waris, ‘Taxation without Principles: A Historical Analysis of the Kenyan Taxation System’ (2008) Kenya Law Review 1
  34. Waris, ‘Making a Mountain out of a Molehill: The Protection of the Right to the Freedom of Religion of the Muslim Religious Minority in Kenya’s Constitution’ (2007) International Journal of Minority and Group Rights (Lund, Sweden) 14 (1) 25-57
  35. Waris, ‘The Remedies, Application and Enforcement Provisions of the African Court on Human and Peoples Rights’ (2006) Judiciary Watch (ICJ)
  36. Waris, ‘An Analysis of Section 4A of the Kenyan Income Tax Act and a case for Reform: KRA Assessments and the Claiming Foreign Exchange Losses’ (2005) East African Law Journal
  37. Waris, ‘The Attorney General as the Chief Prosecutor in Kenya: Towards Depoliticizing the Office of the Attorney General’ (2005) Judiciary Watch (ICJ):
  38. Waris, ‘The Legal Implications of Terrorism in East Africa’ (2003) University of Nairobi Law Journal
  1. Waris, Letter to CEO IMF, ‘Ombundsman Process’ 2022
  2. Waris et al, Letter to CEO IMF “Gender Strategy” 2022
  3. Waris et al, Letter to OECD, G24, Indonesia 2022
  4. Waris, ‘Taxation’ in the [Oxford] Encyclopedia of Islam and Law, Oxford Islamic Studies Online, 2020) <http://www.oxfordislamicstudies.com/article/opr/t349/e0158>
  5. Waris, ‘Tax and Development’ in Koen de Feyter, Gamze Erdem Türkelli and Stéphanie de Moerloose (eds), Encyclopaedia of Law and Development (2020)
  6. Waris, ‘Faire Irruption ou Sortir de la Tour d’Ivoire: Le Dilemme d’un Chercher’ (Fiscal Law Africa, 27 April 2020) <https://fiscallawafrica.wordpress.com/2020/04/>
  7. Waris, ‘To Burst into or to Break Out of the Ivory Tower: A Researcher’s Dilemma’ (University of Nairobi Research, 23 April 2020) <https://uonresearch.org/blog/to-burst-into-or-to-break-out-of-the-ivory-tower-a-researchers-dilemma/>
  8. Waris, ‘Sharing and Developing Ideas, Research and Innovation During Emergencies’ (University of Nairobi Research, 14 April 2020) <https://uonresearch.org/blog/sharing-and-developing-ideas-research-and-innovation-during-emergencies/>
  9. Waris, ‘Building State-Society Trust: Emergencies, the Self-Isolation and Quarantine and the Protection of the Economy in a Developing Country’ (University of Nairobi Research, 2 April 2020) <https://uonresearch.org/blog/building-state-society-trust-emergencies-the-self-isolation-and-quarantine-and-the-protection-of-the-economy-in-a-developing-country/>
  10. Waris, Mobilizing resources to facilitate human rights UN Metro August 2018
  11. Waris, ‘A Developing Country Perspective on the 2017 Irish Tax Law’ (Fiscal Law Africa, 14 June 2017) <https://fiscallawafrica.wordpress.com/2017/06/>
  12. Waris, ‘The Recent Addis FFD Process and its Impact on Tax in the Non G20 World: States Democratically Opted Out of the Process of Being Part of the Decision-Making on What the Global Tax Rules Will Look Like in the Future’ (Fiscal Law Africa, 30 July 2015) <https://fiscallawafrica.wordpress.com/2015/07/>
  13. Waris, ‘Utilising Tax Literacy to Build Societal Confidence in a State: The Rwandan Model’ (Fiscal Law Africa, 3 June 2015) <https://fiscallawafrica.wordpress.com/2015/06/>
  14. Waris, ‘Reflecting on Progressive Realisation and the Financing of the MDGs: An African Analysis’ (Fiscal Law Africa, 27 May 2015) <https://fiscallawafrica.wordpress.com/2015/05/>
  15. Waris, ‘Towards a Framework Convention on Global Health: A Fiscal Perspective’ (Fiscal Law Africa, 20 May 2015) <https://fiscallawafrica.wordpress.com/2015/05/>
  16. Waris, ‘A Historical Analysis of the Kenyan Taxation System’ (Fiscal Law Africa, 16 February 2015) <https://fiscallawafrica.wordpress.com/2015/02/>
  17. Waris, ‘Taxation of SMEs in Africa and Kenya’ (Fiscal Law Africa, 12 February 2015) <https://fiscallawafrica.wordpress.com/2015/02/>
  18. Waris, ‘Taxation and State Building in Kenya: Enhancing Revenue Capacity to Advance Human Welfare’ (Fiscal Law Africa, 6 February 2015) <https://fiscallawafrica.wordpress.com/2015/02/>
  19. Waris, The Financial Crisis and the Global South: A Development Perspective (2014) 22(1) Journal of Contemporary European Studies 57 <https://www.tandfonline.com/doi/abs/10.1080/14782804.2014.884811>
  20. Gostin et al, Letter on A Framework Convention on Obesity Control? (co-authored with: Lawrence O Gostin, Eric A Friedman, Thomas Gebauer, Anand Grover, Adila Hassim, Gorik Ooms, Harald Siem, Devi Sridhar) The Lancet 12/2012; 378(9809):2068-9 <https://doi.org/10.1016/S0140-6736(11)61895-3>

 

https://spcommreports.ohchr.org/TmSearch/Mandates?m=16

https://www.ohchr.org/en/special-procedures/ie-foreign-debt/activities

  1. Waris and Waridah, ‘Understanding the Global Data on Illicit Financial Flows: A Legal Perspective’ (CFS Policy Brief Series No 4 2019) < http://erepository.uonbi.ac.ke/handle/11295/1070788 >
  2. Waris, ‘Illicit Financial Flows and its Effect on Gender’ (AWID 2017) < https://www.awid.org/sites/default/files/atoms/files/iffs-awid-brief_2017.pdf
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