Summary: The Civil Aviation (Aircraft Accident and Incident Investigation) Regulations, 2024
The Civil Aviation (Aircraft Accident and Incident Investigation) Regulations, 2024, (hereinafter referred to as “the Regulations”) established pursuant to Section 82 of the Civil Aviation Act, provide the legal basis and framework for the investigation of aircraft accidents and incidents within Kenya’s jurisdiction, as well as Kenyan-registered aircraft abroad. The summary captures...
Corporate Tax Practice Guide 2025 – Chambers & Partners
Topics covered:
Types of business entities and their basic tax treatment;
Key features of the tax regime applicable to incorporate businesses;
The division of the tax base between corporations and non-corporate businesses;
Key features of the taxation of inbound investments;
Key features of the taxation of non-local corporations;
Key features of the taxation of foreign...
Kenya’s Public Sector Reform
Kenya’s Cabinet recently approved plans to dissolve or merge several state corporations, consequently raising several legal and policy considerations. This action, undertaken pursuant to a budgetary support program with the International Monetary Fund (IMF) and the World Bank, necessitates analysis within the framework of Kenyan law, including the Constitution of Kenya, 2010, the State...
Models for Share Sale and Transfer of a Company
The primary models of corporate entity acquisition are usually through share or asset acquisition. Various factors influence the decision to settle on either of the two. In this write-up, the focus is on acquisition through shares, as discussed below.
1. Completion Accounts
In this model, the parties initially agree on an estimated sale price and upon completion, the “completion...
Chambers & Partners – Corporate Tax 2024 Kenya
Chambers & Partners – Corporate Tax 2024 KenyaDownload
Registering Trusts in Kenya
A trust, regardless of the type as provided below, is considered invalid if it is meant to conduct or engage in anything illegal in Kenya, lacks identifiable or ascertainable beneficiary, uncertain terms making it impossible to achieve its purpose, settlor’s lack of legal capacity to create the trust; or established by duress, fraud, misrepresentation, or breach of fiduciary duty.
Whether...
Copyright Act – Understanding & Creating Value in Copyright
Copyright Act – Understanding & Creating Value in CopyrightDownload