Kenyan High Court Holds Software Payments by Distributor Not Taxable Royalties Without Rights to Commercially Exploit the Software

Kenya's High Court recently issued a judgment regarding the treatment of payments for copyrighted software as taxable royalties. The case involved Seven Seas Technologies Limited, which is a Kenyan company engaged in the distribution of software. In assessing Seven Seas, the Kenya Revenue Authority (KRA) determined that the payments made by the company for the purchase of software constituted t…
Continue Reading