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Legal Alert: The Place of Effective Management and Taxation of Multinational Companies in Kenya

Tax Law Advisory

Legal Alert: The Place Of Effective Management And Taxation Of Multinational Companies In Kenya

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...

Tax Amnesty in Kenya: intricacies of the programme

Tax Law Advisory

Tax Amnesty In Kenya: Intricacies Of The Programme

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....

Key changes proposed by the Finance Bill, 2024

Tax Law Advisory

Key Changes Proposed By The Finance Bill, 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. ...

Amendments to The Trustee (Perpetual Succession Act) Cap 164

Wealth and Private Clients

Amendments To The Trustee (perpetual Succession Act) Cap 164

On 24th April, 2024, the President assented into law The Statute Law (Miscellaneous Amendments) (No.2) Bill of 2023, effecting significant amendments to 16 Acts of Parliament, including the Trustee (P...

Loopholes That May Expose Your Will to Contest

Wealth and Private Clients

Loopholes That May Expose Your Will To Contest

With each passing day, more people are embracing estate planning, with great preference given to the preparation of a will. A will has been defined as a legal declaration by a person of their wishes/...

The Tax Procedures (Electronic Tax Invoice) Regulations 2024

Tax Law Advisory

The Tax Procedures (electronic Tax Invoice) Regulations 2024

As of September 1, 2023, electronic Tax Invoice Management System (e-TIMS) compliance became compulsory for all businesses irrespective of their VAT registration status. ...

The Significance of an Understudy When Applying for a Class D (Employment) Work Permit in Kenya.

Immigration & Global Mobility

The Significance Of An Understudy When Applying For A Class D (employment) Work Permit In Kenya.

A Class D work permit (also known as Employment Permit is normally issued to foreign nationals who have been offered specific employment by a specific employer in Kenya....

The In Duplum Rule Does Not Apply to Microfinance Institutions

corporate commercial

The In Duplum Rule Does Not Apply To Microfinance Institutions

In duplum is a Latin phrase derived from the word in duplo, which means "in double"....

Are Directors Employees? The Intersection Between the Employment Act and the Companies Act

corporate commercial

Are Directors Employees? The Intersection Between The Employment Act And The Companies Act

Directors are the governing organ of a company....


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