Lecture 28 Β· Hashi Energy ran foreign contracts from Nairobi and owed KSh7 billion in Kenya.
π»ππ πͺπππ πΉπππ: Hashi Energy argued its income belonged to the Congo, where the work happened. The High Court held that a Kenyan company running the contracts from Kenya is taxed in Kenya, and let a KSh7 billion bill stand.

Illustration: Precursor
A Kenyan company wins contracts abroad, performs the work across the border, and keeps every decision, contract and payroll in Nairobi. The tax authority assesses the whole profit in Kenya.
Put yourself in the tax director's chair. When the work is foreign but the control is Kenyan, where does the income accrue?
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Lecture 27 Β· Paleah Stores could not explain KSh33 billion in deposits, and the bill reached KSh9.2 billion.
π»ππ πͺπππ πΉπππ: With its records in pieces, Paleah could not show which of KSh33 billion in bank deposits was not income. The tribunal held every unexplained deposit against it and confirmed a demand above KSh9.2 billion.
Tax and financial judgement Β· 4 min read Β· Paid