editorial

editorial

Kenya’s tax amnesty raises plenty of questions

Kenya’s tax amnesty raises plenty of questions

It is an issue in any number of emerging economies: how to balance efforts to recover the value of taxable assets and earnings held overseas with a fair and effective taxation code at home, as well as compliance with international standards.

mishcon-thinks

mishcon-thinks

a-view-from-the-uk

a-view-from-the-uk

law-firm-spotlight

law-firm-spotlight

Tax Amnesty Guidelines Fail to Provide Clarity

Tax Amnesty Guidelines Fail to Provide Clarity

The Finance Act 2016 introduced a provision in the Tax Procedures Act No. 29 of 2015 (the TPA) the purpose of which was to provide an amnesty to tax payers who earn taxable income from foreign source. The Amnesty provisions came into force on 1 January 2017.

Bribery Act, 2016

Bribery Act, 2016

The President assented to the Bribery Act 2016 on 23 December 2016. The Act is modelled on the UK Bribery Act and was enacted to aid in the prevention, investigation and punishment of bribery in Kenya, with particular focus on the private sector.

special-reports

special-reports