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Kenya Tax Appeals Tribunal Holds Marketing and Promotional Services to Foreign Affiliates Considered Exported Services

|Approved Changes|Kenya
Kenya

A 31 March 2020 decision of the Kenyan Tax Appeals Tribunal has been published concerning whether marketing services provided by a Kenyan company to a foreign affiliate may be considered an export of services and therefore zero-rated for VAT purposes. The case involved an affiliate of the Coca-Cola Company in Kenya, Coca-Cola Central East and West Africa Limited (Coca-Cola Kenya), which has a …

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