Transfer Pricing Rules: What Every Kenyan Company Should Know
Transfer pricing (TP) rules are tightening in Kenya, with the 2024 Finance Act introducing OECD-aligned documentation requirements for cross-border transactions. Kenyan companies with international affiliates—think exporters to Uganda or importers from China—must now prove arm’s-length pricing to avoid KRA adjustments and penalties up to 200% of underpaid tax. Under Section…





