Introduction
Kenya’s international tax landscape has expanded considerably beyond transfer pricing to cover a broader range of international tax issues, including minimum top-up tax, permanent establishment risks, central management and control, tax on repatriated income, significant economic presence tax, and VAT on digital supplies.
For multinational enterprises (MNEs) operating in Kenya — whether through a physical presence or remotely serving customers in Kenya — this evolving landscape underscores the need for a proactive and forward-looking approach to tax compliance. It requires close monitoring of compliance requirements, their impact on business activities, and the robust documentation required to support tax positions.
Caveat
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