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Design Protection in Kenya: Tips & Pitfalls

Africa Update

There is growing interest in Kenya about the need of obtaining intellectual property protection on inventions. These relate to unique and useful products, processes and ideas created by a person. In the developed economies, innovations that create new or improved products (e.g. industrial processes or products such as smart phones) and new ways of doing […]

Recent developments affecting Double Taxation Treaties and Withholding Tax

Africa Update

The Finance Act, 2014 (Finance Act) was brought into force on 14th September 2014.  The Finance Bill, as originally presented to Parliament, underwent a series of last minute amendments which will see the re-introduction of capital gains tax (CGT) in Kenya with effect from 1st January 2015.  The provisions in the Income Tax Act (ITA) […]

Parliamentarians say Capital Gains tax to be re-introduced to Kenya

Africa Update

Highlights of the debate in Parliament which were passed relating to CGT are as follows: Comes into effect on 1 January 2015 Taxes capital gains made by companies on the disposal of any property (which is widely defined) Taxes gains made by individuals on (a) land and (b) marketable securities including investment shares (latter being […]

Kenya Mauritius Double Taxation Agreement

Africa Update

The double taxation agreement (DTA) between Kenya and Mauritius, signed on 7 May 2012, has now been ratified and will come into force with effect from 1 January 2015. This is expected to increase investment in Kenya through Mauritian companies as such entities would benefit from establishment in a low tax jurisdiction coupled with a […]

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