The definition of a permanent establishment is crucial to the taxation of profits. In most international tax conventions, the business profits of a permanent establishment are taxed at the country ...
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Foreign Direct Investment (FDI) is widely recognized as a key driver of economic growth, development, and industrialization. It acts as a catalyst for technological advancement, job creation, and enhanced production ...
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BEPS Strategies: Trade Mis-invoicing Trade mis-invoicing refers to the deliberate over- or under-invoicing of goods or services in international trade transactions to facilitate illicit financial activities such as money laundering, ...
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The Tax Laws (Amendment) Act, 2024 was recently passed, introducing key changes that will impact businesses and taxpayers in Kenya. Some notable provisions in the Act: ✅ The introduction of ...
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The refund of VAT on bad debts is governed by Section 31 of the VAT Act, 2013. This section allows businesses to claim a refund of output VAT paid on ...
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Registration and Enforcement of Trademarks Rights in Kenya Do you have a brand name, logo or mark that you would like to protect from infringement by third parties? If so, ...
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Leveraging Company Secretarial Services for Board Success in Kenya Company secretaries play a crucial role in the effective and optimal performance of boards. Being positioned both in the board and ...
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Kenya understands the value of promoting economic progress through focused strategies, identical to many other emerging economies. The creation of Special Economic Zones (SEZs) is one such strategy that is ...
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The National Treasury recently published an explanatory note on the proposed Tax Laws (Amendment) Bill, 2024. This Bill seeks to reintroduce certain provisions previously outlined in the Finance Bill, 2024, ...
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On 29th October 2024, the Supreme Court of Kenya issued a judgment declaring the Finance Act 2023 constitutional. This ruling reinstates key tax amendments introduced in 2023, providing clarity and ...
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Effective October 1, 2024, the Social Health Insurance Fund (SHIF) replaced the National Hospital Insurance Fund (NHIF). All individuals residing in Kenya are required to contribute 2.75% of their gross ...
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On August 20, 2024, Kenya's Supreme Court temporarily stopped the Court of Appeal's decision that said the Finance Act 2023 is unconstitutional. This happened after the Cabinet Secretary for the ...
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