On 21st March 2023, the Kenyan Cabinet approved the ratification of the MLI. The next step is for the MLI to be tabled before Parliament for approval before the instruments of ratification can be deposited.
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Kenya
Recent developments relating to MAP in Kenya prior to 15 August 2023
Developments relating to MAP in the tax treaty network
Other developments relating to MAP
No developments were reported
Latest Action 14 Peer Review report
Kenya is yet to be peer reviewed under Action 14.
Tax treaty network of Kenya
15 treaties, applicable to 15 jurisdictions (covering all treaties signed, although not necessarily in force)
status of MLI: signed.
Table 1. State of play of Kenya's tax treaty network
Source: OECD
Kenya's MAP programme
Organisation of competent authority function
four persons:
one head of unit
three persons working on MAP cases (all of which work on other tasks as well).
contact persons for MAP requests:
David K. S. Yego Commissioner Intelligence, Strategic Operations, Investigations and Enforcement Authorised Competent Authority Representative Kenya Revenue Authority P.O. Box 48240-00100 kenyacompetentauthority@kra.go.ke.
Figure 1. Competent Authority Organisational Structure
Source: OECD
Table 2. Guidance on the MAP process
Overview of Kenya's MAP Statistics for 2022
Please refer to https://www.oecd.org/tax/dispute/map-statistics-kenya.pdf for details with respect to Kenya's MAP Statistics.
Cases closed in 2022
No MAP cases were closed by Kenya in 2022.
Figure 2. Evolution of Kenya's MAP caseload (2017-22)
Source: OECD
Table 3. Overview of Kenya’s MAP caseload for 2022
Source: OECD
Table 4. Kenya’s average time to resolve MAP cases in 2022
Source: OECD