Permanent establishments risk in Kenya: The dependent agent dimension in the Travelport services case
When it comes to permanent establishments, substance trumps form. Businesses with cross-border operations cannot rely on the contractual labelling of functions alone, therefore, if...
26 Mar 2026Tax & Exchange
Control
Taxpayers’ entitlement to deduct VAT on rebates and discounts clarified
In an as yet unreported judgment, the Tax Court, in record time, clarified and confirmed the entitlement of a taxpayer to deduct value-added tax (VAT) on rebates and discounts granted...
26 Mar 2026Tax & Exchange
Control
Applicability of global HR policies to employees in Kenya
The modern workplace is increasingly global. Multinational corporations routinely operate across several jurisdictions, often through subsidiaries, branches or representative offices....
26 Mar 2026Employment
Law
