The contentious issue of corporate tax residency in Kenya

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Corporate tax residency is under growing scrutiny in Kenya, with KRA and courts focusing on where real management and control takes place.

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Corporate tax residency is a fundamental concept that determines where a corporation is subject to tax on its income. While tax residency varies across jurisdictions, the implications for compliance, tax management and international operations are significant.

A corporation’s tax residency status impacts its tax obligations, including the requirement to pay tax on income, file tax returns and comply with local tax laws.

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Note: The results are not exact but very close to the actual.