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 incorporated in Dubai and managed by a regional manager, that manager, despite having been issued a power of attorney, was a mere employee reporting to the board of directors, which is composed of Kenyan residents, meets...