Redeemable preference shares, redeemable at an option of the holder, establish a debt obligation for accounting and tax purposes due to the expectation of future repayment....
Section 21 of the ITA, prior to an Amendment in the Finance Act 2023, exempted income received by bodies of persons that primarily serve their members as long as not less than three-quarters of such i...
The President recently referred the Finance Bill, 2024 (the Bill) to Parliament with the recommendation to delete all the clauses, what next? ...
The Tax Appeals Tribunal (the ‘Tribunal’) in Tax Appeal No. 65 of 2023 involving M-KOPA LLC [C/o M-KOPA KENYA LTD] (the ‘Company’), has upheld the principle that a foreign company can be consi...
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The 2023/2024 budget tabled on 15th June 2023 provides for a tax amnesty programme which commenced on 1st September, 2023 and shall run up to 30th June 2024....
The Finance Bill, 2024 has now been published and as expected, the Bill proposes an array of changes. In this Article, we discuss the various amendments and their implications. ...
As of September 1, 2023, electronic Tax Invoice Management System (e-TIMS) compliance became compulsory for all businesses irrespective of their VAT registration status. ...
Transfer pricing is not an exact science and precision can be challenging due to the varied methodologies. Sometimes, different methods yield a range of figures, all equally reliable. ...
The decision to establish a presence in Kenya often confronts enterprises with a crucial choice: should they pursue a branch or subsidiary structure?...
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