Supreme Court Upholds Kenya-Japan Tax Waivers, Dismisses Appeal

The exemptions stem from bilateral financing agreements entered into between 2007 and 2020, which shielded Japanese firms...

✨ Key Highlights

The Supreme Court has upheld tax waivers granted to Japanese companies, consultants, and employees involved in major infrastructure projects in Kenya, dismissing an appeal that challenged their legality.

The ruling validates exemptions stemming from bilateral financing agreements signed between 2007 and 2020.
Key institutions involved include the Supreme Court, the National Assembly, the Kenya Revenue Authority (KRA), and the Attorney General.
The court found that the process complied with the law applicable at the time the agreements were concluded, referencing earlier constitutional provisions.

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