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Kenya transfer pricing documentation guide

February 13, 2008

Philip Muema, of KPMG in Kenya, outlines the documentation rules in Kenya

Income tax in Kenya is regulated by the Income Tax Act, Chapter 470 of the laws of Kenya (the ITA). The Income Tax (Transfer Pricing Rules) came into force on July 1 2006, to augment the previously vague provisions of Section 18(3) of the ITA.




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