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Kenya Tax Appeals Tribunal determines key role of management and control in determining residency

|Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation|Kenya
Kenya
  • In this case, a taxpayer was appointed as a tax representative for a corporate tax assessment in Kenya that stemmed from a transaction conducted by an indirect shareholder incorporated in Mauritius.
  • The Tax Appeals Tribunal held that despite being incorporated in Mauritius, the business of the company was managed and controlled from Kenya.
  • The ruling espouses the importance of maintaining management and control in the country of incorporation if that is the intention of the shareholders.

Executive …

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