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Foreign company wishing to establish a business in Kenya may do so by the registration of a branch of the foreign company or a subsidiary. In considering whether to register a subsidiary vis a vis a branch, one of the key factors to consider is the tax regime. It is prudent to note that under the Kenya tax regime, a branch is taxed as a non-resident/ foreign company which has a permanent establishment in Kenya while a Subsidiary is taxed like a local company incorporated in Kenya. Income tax is …

After almost a decade since the Sexual Offenders Act was signed to law, you will now be able to access a Convicted Sexual Offenders Electronic Register. You will be able to see their names and what sexual offence they committed without them knowing that you accessed such information. Courts will require that the convicted accused names be included in the Sexual Offenders register. The register is found on the judiciary e-filing platform. A huge win for our criminal justice system …