Kenya Tax Appeals Tribunal determines key role of management and control in determining residency
|Tax Alerts, Information Reporting, Legis ...|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 …
We use cookies to provide you with the best possible experience. By using Orbitax's services, you agree that we may store cookies on your device. Cookie Policy.
EY
