Kenya is gearing up for a seismic shift in its tax administration with the rollout of Advance Pricing Agreements (APAs), a bold move aimed at taming the chaos of transfer pricing disputes and injecting predictability into cross-border transactions.
Introduced via the Finance Act, 2025, and taking effect on January 1, 2026, the APA regime promises to be a game-changer for multinational enterprises (MNEs) opetax rating in Kenya.