Over the past few years, we have witnessed the evolution of ESG (environmental, social and governance) matters and their impact on businesses in Kenya firsthand, particularly in how ESG principles influence lending decisions.

On 26 November 2010, the Kenyan and South African Government entered into a Double Taxation Agreement (the DTA) whose purpose was to ensure resident persons and resident companies...

On 21 March 2025, the Court of Appeal (CoA) overturned a decision of the High Court which had been issued on 29 November 2018 and had held that Paragraph 8 of Part II of the First Schedule to the Value Added Tax Act (the VAT Act) exempts the sale of commercial premises from value added tax (VAT).

The Court of Appeal in the United Kingdom recently delivered a judgment finding WM Morrison Supermarkets (Morrisons) vicariously liable for the misuse of private information by one of its employees, Mr Andrew Skelton.

The National Environment Management Authority (NEMA) through a notice dated 8 April 2024 (the Notice) recently announced that all organic waste generated by households, private sectors and public sector institutions, religious institutions, private and public functions, and events shall be strictly segregated and placed in 100% biodegradable garbage bags or bin liners.

As the African Continental Free Trade Agreement (AfCFTA) advances through various negotiation phases, several stakeholders have introduced operational tools to facilitate its implementation.

Trading within the African Continental Free Trade Area (AfCFTA) began on 1 January 2020, marking a significant milestone for intra-African trade.

The Kenya Revenue Authority (KRA) recently published guidance on the Mutual Agreement Procedures (MAP) to help taxpayers address tax disputes under Kenya's Double Tax Agreements (DTAs).

Family businesses are the backbone of many economies worldwide.

Without any forewarning, the current administration operationalised the 11 years old, Public Benefits Organisations Act (the PBO Act) which replaces the 30-year-old Non-Governmental Organisations Coordination Act (the NGO Act), significantly altering the regulation of not-for-profit entities.

After a long period of public consultation and following the enactment of the Climate Change (Amendment) Act in September 2023 (the Amendment Act), the Climate Change (Carbon Markets) Regulations 2024 (the Regulations) were gazetted on 17 May 2024.

In an important Supreme Court of Kenya decision in the case of Stanbic Bank Kenya Limited v Santowels Limited, Petition No. E0005 of 2023, the court has held that interest rates on loans advanced by banks and financial institutions are subject to the provisions of Section 44 of the Banking Act, Cap 488.

On January 14 2025, President William Ruto of Kenya and His Highness Sheikh Mohamed bin Zayed Al Nahyan, President of the UAE, presided over the signing of the Kenya-UAE Comprehensive Economic Partnership Agreement (the CEPA).

On 2 April 2025, in what the U.S. President Donald Trump described as "America's Liberation Day", he imposed a 10% baseline tariff on nearly all imports into the U.S. market, which was set to take effect 3 days later.

The Court of Appeal recently issued its ruling on an application by the Cabinet Secretary for Health (the CS) seeking a stay of the High Court's decision of 19 July 2024

We have set out below a summary of the various developments that may impact your property transactions in Kenya.

The African Union (AU) is commemorating African Integration Day in a two-day event in Lusaka, Zambia between 6 and 8 July 2022 exploring the e-commerce potential of the Single African Market.

The East African Court of Justice (EACJ) Appellate Division issued a landmark decision affirming an earlier ruling by the First Instance Division to find that Kenya, through the Supreme Court of Kenya,...

In this article, Daniel Ngumy, Kenneth Njuguna and James Karanja of ALN Kenya talk to Bloomberg Tax as they analyse tax measures in the recent Kenya Finance Bill...

By 2032, all privately run children's homes in Kenya must close their doors. The Children Act, 2022 (the Act) has shifted the approach to child welfare in Kenya, and private institutions must adapt and comply with the provisions of the Act.