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Summary of the Whistleblower Protection Bill, 2023

Kenya’s need to develop a comprehensive whistleblower protection framework has been a prolonged process, spanning over two decades. This journey began in 2003 with the ratification of the United Nations Convention against Corruption (UNCAC), followed by a further...

Samurai, Panda and Sukuk Bonds

SAMURAI BONDSamurai Bonds are bonds issued on the Japanese capital market in Japanese yen by corporations, supranational organizations, and foreign governments. With the help of this bond, businesses and organizations can raise capital in Japan by tapping into the...

Draft Energy Electric Power Undertaking Licensing Regulations, 2024

The Energy and Petroleum Regulatory Authority (EPRA) has proposed the Draft Energy Electric Power Undertaking Licensing Regulations, 2024 (hereinafter referred to as the “Draft Regulations”), which could open up the market for private firms to enter into the...

Tax Procedures (Common Reporting Standards) Regulations, 2023

In 2021, via the Finance Act 2021, Kenya adopted the Common Reporting Standard (CRS) through Section 6B of the Tax Procedures Act. This section mandated the government to create specific regulations for implementing the CRS. These Regulations act as a guide for...

Recent Posts

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...

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...

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.

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