A tribunal has ruled that income earned abroad can still be taxed in Kenya in instances where key decisions, management, and control of the implemented projects are exercised within the country.
In a decision against German engineering multinational firm, H.P Gauff Ingenieure GmbH & Co KG, the Tax Appeals Tribunal held that companies cannot limit their tax obligations to the location of projects alone, especially in instances where their personnel directing operations are based in Kenya.
