EYEY

Kenya enacts domestic minimum top-up tax

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Kenya

  • Kenya introduced a domestic minimum top-up tax to align with the OECD/G20 Inclusive Framework on BEPS Pillar Two, addressing tax challenges arising from the digital economy and profit shifting by multinational enterprises.
  • The Qualified Domestic Minimum Top-Up Tax takes effect on 1 January 2025.
  • Detailed regulations have not yet been published by the Kenya Revenue Authority.
 

Executive summary

Ke…

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