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Christine Mwaja

Latest Posts by Christine Mwaja

Tax planning for foreign Chinese-invested enterprises in Kenya

October 15, 2020 681 Views 0 comment Print

In this article we look at need for tax planning for foreign Chinese-invested enterprises in Kenya. What is a foreign Chinese invested enterprise? Guo Shui Fa [2009] No. 82 (circular by SAT) defines a foreign Chinese invested enterprise as an enterprise ‘registered and established outside the territory of China in accordance with the laws of […]

What is a technical service, Kenya tax?

September 11, 2020 3249 Views 0 comment Print

The definition of a technical service under Kenya tax is a bit complex. This is for a number of reasons. First, technical services overlap in many instances with payments for royalties. This would arise where someone supplies software installation services, user training services and similar services. You may read more about this possible interaction on […]

Mutual Exchange Procedure remedy, Kenya – France DTA

September 7, 2020 846 Views 0 comment Print

The mutual exchange procedure was invoked in the Kenya France DTA in the case analysed below. This is an interesting remedy that taxpayers in Kenya should adopted regularly. This is especially taxpayers making payment to a country which Kholds a Doubel Tax Agreement with Kenya. Kenya has 15 effective Double Tax Agreements. This includes Kenya […]

Rules on interpretation of tax legislation in Kenya

September 6, 2020 4674 Views 0 comment Print

A. Introduction The rules on interpretation of tax legislation are important to understand as they play a key role in the outcome of tax disputes in Kenya. Chinese companies operating in Kenya would greatly benefit from this knowledge. The thesis considers several High Court decisions on the issue. It then considers possible queries that arise […]

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