Enactment of the Public Benefits Organization Act (2013) 7 March 2025 Read More BDO HORIZONS BDO’S QUARTERLY GLOBAL MID-MARKET M&A REVIEW 21 February 2025 Read More A New Era for Tax Treaties: Kenya Ratifies the Multilateral Instrument (MLI) 17 February 2025 Read More IFRS Sustainability Discl...
The Finance Act, 2023 (the Act) was signed into law by the President on 26 June 2023. Unless specifically mentioned, the changes highlighted in this Tax Alert were meant to take effect on 1 July 2023. However, on 30 June 2023, the High Court of Kenya iss
David W. MwangiStrathmore University
FIG. 5 is a schematic drawing of the typical vehicle service standard operating procedures outside of Kenya with repairs needed in South Sudan, for example. FIG. 6 is a schematic of the export country, trade free zone and import country. It should be understood that in certain situations ...
The Act introduces a preferential tax regime for qualifying intellectual property income. This includes royalties, capital gains and any other income from the sale of an intellectual property asset. The provision appears to be aimed at encouraging retention of intellectual property in Kenya. However, ...
At an anticorruption summit in London in May 2016, six countries—Afghanistan, France, Kenya, the Netherlands, Nigeria, and the United Kingdom—agreed to publish full registers of company owners in their territories. In July the European Commission (the European Union’s executive body) laid ...
In More Statistical and Methodological Myths and Urban Legends; Routledge/Taylor & Francis Group: New York, NY, USA, 2015; pp. 224–243. [Google Scholar] Shrout, P.E.; Bolger, N. Mediation in experimental and nonexperimental studies: New procedures and recommendations. Psychol. Methods 2002,...