In a move that reshapes Kenya’s development landscape, President Donald Trump’s administration has halted nearly all USAID operations with immediate effect. While American grants have accounted for approximately 3% of ...
Read More

Procedural History The Appellant challenged the Respondent's assessments for VAT and withholding tax, arguing that the disposal of seized assets and interchange fees paid to card companies were not taxable ...
Read More

In December 2024, the Kenyan government introduced the Significant Economic Presence Tax (SEPT) through the Tax Laws (Amendment) Act. This move represents a major shift in Kenya's approach to taxing ...
Read More

IFRS 16 came into force to replace IAS 17 with the aim of specifying how lessees and lessors should recognize, measure, present, and disclose leases. It ensures that financial statements ...
Read More

As global businesses expand, so do the complexities of managing taxes and ensuring compliance with international regulations. One of the most critical aspects of this challenge is Transfer Pricing (TP) ...
Read More

Kenya's data protection landscape is evolving in response to rapid digitalization, which has led to increased data processing across public and private sectors. This growth underscores the necessity for a ...
Read More

Reorganization of Company's Share Capital Under the Companies Act 2015 1. Alteration and Consolidation of Share Capital (Section 404) The alteration and consolidation of share capital are critical processes for ...
Read More

What is Minimum Top-up Tax? The OECD’s pillar two framework was designed to prevent large corporations from avoiding taxes by shifting profits to low-tax jurisdictions. At its core Minimum Top-up ...
Read More

Kenya's renewable energy sector has seen remarkable growth in the last decade. Currently, renewables, including geothermal, wind, and solar, comprise an estimated 75-80% of Kenya's electricity mix, positioning Kenya as ...
Read More

What is EBITDA? EBITDA refers to “Earnings Before Interest, Tax, Depreciation and Amortization”. EBITDA is applicable in financial situations in which a company is funded primarily through debt rather than ...
Read More

Deferred tax liability (DTLs) is an important concept in accounting and taxation, reflecting the timing differences between when income is recognized for accounting purposes and when it is recognized for ...
Read More

In today’s world, transparency is more than just a buzzword - it is a critical component of good governance, especially regarding taxation. Tax transparency calls for the comprehensive disclosure of ...
Read More