Kenya Tax Appeals Tribunal Holds Dubai Company Tax Resident in Kenya Based on Place of Effective Management
The Kenyan Tax Appeals Tribunal issued a judgment on 25 October 2024 concerning the tax residence of a company incorporated in the UAE Emirate of Dubai. In the judgment, the Tribunal determined that the tax residence of the company is in Kenya because its place of effective management (central management and control) is in Kenya. The Tribunal reasoned that although the UAE company was incorpor…
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