The Kenya Revenue Authority (KRA) has published Guidance on Mutual Agreement Procedure. The guidance sets out the MAP process through which taxpayers can request assistance from the Kenyan Competent Authority (CA) to resolve disputes arising from taxation that they consider is not in accordance with the provisions of the relevant tax treaty between Kenya and another country. The guidance covers all aspects of the process. Some notable points concern the circumstances in which a MAP request may be accepted or denied, which include the following: A MAP request will be accepted or denied based on the taxpayer's submission. Taxpayers are...