Kenya Tax Appeals Tribunal Holds Marketing and Promotional Services to Foreign Affiliates Considered Exported Services

A 31 March 2020 decision of the Kenyan Tax Appeals Tribunal has been published concerning whether marketing services provided by a Kenyan company to a foreign affiliate may be considered an export of services and therefore zero-rated for VAT purposes. The case involved an affiliate of the Coca-Cola Company in Kenya, Coca-Cola Central East and West Africa Limited (Coca-Cola Kenya), which has a service agreement with Coca-Cola Export Corporation (Coca-Cola Export) in the U.S. for the provision…