The Kenya High Court on 4 July 2024 rendered its decision in Case E044 – Commissioner of Domestic Taxes vs. Total Kenya Limited. The case dealt with the issue of whether or not Kenya may levy a withholding tax on technical management and professional services fees paid by a Kenyan subsidiary to its French parent company, the oil major Total. The Kenya Revenue Service took the position that technical management and professional service fees do not fall under Art. 7 (business profits) but rather under Art. 21 (Other Income) of the Kenya-France tax treaty. Based on this classification, and on...