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International Tax Review: World Tax 2024 Rankings
Ong'anya Ombo Advocates, for the second time in a row, has been ranked by the International Tax Review (ITR) World Tax as one of the best tax practitioners in the Republic of Kenya (Kenya). ITR World Tax is a reliable tax-ranking firm in the world. We are happy with...
Exclusions/ Exemptions for Merger & Acquisitions Transactions
Mergers and acquisitions (M&A) are processes that lead to the birth of new entities through the combination of two business entities into one, which is more effective and efficient than the two former companies that were independent. In these transactions,...
Carbon Trading in Kenya
Carbon trading involves a market-based system designed to reduce the greenhouse gas emissions that contribute to global warming, especially carbon dioxide, by creating a financial incentive to do so. One may wonder how does this market work? Where does carbon...
Kenya Embracing Green Energy
The Energy Act No. 1 of 2019 (Energy Act) defines energy as any source of electrical, mechanical, hydraulic, pneumatic, chemical, nuclear, or thermal power for any use; and includes electrical, petroleum, coal, geothermal, biomass, municipal waste, solar, wind, and...
Data Protection Impact Assessment
Data protection Impact Assessment is a systematic process used to assess and mitigate privacy risks associated with the processing of personal data in order to determine appropriate measures to address those risks. By undertaking a Data Protection Impact Assessment...
Finance Bill, 2023: A Selective Analysis
The Finance Bill, 2023, contains various highly investor-friendly amendments. Other than focusing on raising or introducing new taxes, there is an aspect of closing loopholes that were used not to pay tax. This is a suitable tax collection model compared to...
Environmental, Social, and Governance (ESG)
Environmental Social and Governance (ESG) has become a key component in corporate governance matters. The implementation of ESG can be based on the municipal regulatory framework or socio-economic and political factors. ESG-related compliance or measures affect...
Search Fund
Search Funds have been quite common in recent past years as it helps reduce the direct involvement of financiers from taking an active role in a particular market. There are two types of Searchers engaging in market analysis to get a suitable target that such a...
High Court confirms that consent on image rights is limited, not broad
In Caroline Wambui Ndirangu v Nation Media Group Limited & another HCCC No. E149 of 2020, whereby Ong'anya Ombo Advocates LLP represented the Plaintiff, the Honourable Court agreed with our submissions that consent to use a single photo in a collection of photos...
PENSION SCHEMES: IS IT MANDATORY TO REGISTER WITH AND CONTRIBUTE TO NSSF?
Appealed (stay orders issued) Kenya Tea Growers Association & 97 others v Attorney General & 8 others; Central Organization of Trade Unions (COTU) & another (Interested Parties) (Petition 38, 34, 35, 49 & 50 of 2014 (Consolidated) [2022] eKLR The...
Investment-Based Crowdfunding Regulations, 2022
Introduction Crowdfunding is raising funds to fund a project or a business through a website, internet-based portal, or technological application (crowdfunding platform) that allows interaction between investors and issuers. One will require authorization from Capital...
Corporate Structures: Estate of a Deceased Shareholder
Judicial Precedent: News Alert Estate of a Deceased Shareholder A Succession Court has limited jurisdiction when addressing the distribution or preservation of a deceased Estate, in this case, on matters touching on shares. If there is no dispute on the distribution...
Corporate Culture: Sexual Harassment as a Genre of Discrimination
Judicial Precedents: News Alert on Sexual Harassment Hostile Environment Sexual Harassment Sexual Harassment involves activities such as verbal or physical abuse of a sexual nature and is not limited to lewd remarks, salacious looks, and unwelcome touching. Sexual...
Legislative & Regulatory Update
The Anti-Counterfeit Authority (ACA) began recordation information concerning registered intellectual property (IP) (patent, trademark, utility models, among others) to create a database on IP to enhance measures of reducing counterfeit products imported to...
Premium & Efficient Immigration Permits in Kenya
Premium & Efficient Immigration Permit Services in Kenya Immigration matters in the country are governed by the Kenya Citizenship Immigration Act, No. 12 of 2011. Foreign nationals keen to operate in Kenya must obtain a permit. The Permits are issued by the...
Establishing a Trust in Kenya
Introduction A trust, regardless of the type as provided below, is considered invalid if it is meant to conduct or engage in anything illegal in Kenya, lacks identifiable or ascertainable beneficiary, uncertain terms making it impossible to achieve its purpose,...
Sports Law: Football Law (FIFA) Series – Q&A
Football – or also known as soccer in other parts of the world – is a special and most followed sport activity that has a rich history and developed progressively to appreciate modern factors that influences its trajectory. Therefore, like any other sound activity to human beings, there was – and remains to be a need – to regulate football affairs pertaining the organization and management of the activity.
The Elections (Party Primaries and Party Lists) Regulations, 2017
Party Primary refers to the process undertaken by a political party to elect or select its candidates for an election. Essentially, a political party has the liberty to elect or select a candidate who will run for a particular public office. Also, during the party nomination of party lists, a political party elects or selects its candidate for party lists.