KENYA: Transfer Pricing Audit

TRM™ announces that it is involved in advising a major multinational in a transfer pricing audit taking place in Kenya. The key documentation to transfer pricing in Kenya includes reference to articles 2(4) and 47 of the Kenyan Constitution, read together with the Income Tax Transfer Pricing Rules, 2006, and section 18 of the Kenyan Income Tax Act. For further information please do not hesitate to contact the lead advisor in this matter, Prof. Daniel Erasmus.

Please look at the following interesting documents:

Kenya Income Tax Act

The Income Tax (Transfer Pricing) Rules

Unilever Kenya Ltd v CoT Income Tax Appeal 753 of 2003