Uncategorized – Taxbaraza

Understanding IFRIC 23 – Uncertainty over Income Tax Treatments:

Case Study: MKOPA Uganda Limited v Uganda Revenue Authority (Civil Appeal No. 7 of 2021) [2023]

Case Study: Diamond Trust Bank Tanzania Ltd v Commissioner General, Tanzania Revenue Authority (Civil Appeal No. 413 of 2022) [2025]

Case Study: Kenya Revenue Authority v Republic (Ex Parte Fintel Ltd, 2019)

Understanding SIC-25: Changes in the Tax Status of an Entity or its Shareholders

IMF PAPER DISCUSSION: Kenya’s Tax & Fiscal Reform Context of East Africa

Case Study: Sony Holdings Ltd v Commissioner of Domestic Taxes [2021] (Tax Appeal No. E042 of 2020)

Case Study: Everret Aviation Limited v Kenya Revenue Authority [2013]

Case Study: African Barrick Gold Plc v Commissioner General, Tanzania Revenue Authority (Civil Appeal No. 144 of 2018) [2020]

Case Law: Naivas Kenya LTD vs Commissioner for Dommestic Taxes