Kenya - An Analysis of Kenya’s Transfer Pricing Regime
- B. Nyamori
- International Transfer Pricing Journal, 2012 (Volume 19), No 2
- 1 March 2012
Transfer pricing is an ongoing issue of interest to tax authorities in most countries and Kenya is no exception. In 2006, the Income Tax (Transfer Pricing) Rules were introduced to provide guidelines for transfer pricing transactions. This article analyses the legal and policy regime and finds that it not as certain and clear as expected. It suggests further reforms to make the regime more certain, effective and efficient.