Permanent Establishment Archives - Intelpoint Consulting

WHEN DOES A FOREIGN COMPANY BECOME TAXABLE IN KENYA?

Understanding Permanent Establishment Risks for Multinationals As international business activity increasingly crosses borders, one of the most critical questions facing foreign investors is whether their activities in a particular country create a taxable presence. In Kenya, this issue is primarily governed by the concept of a Permanent Establishment (PE). Where a foreign company is considered to […]

Permanent Establishment: The Hidden Double Taxation Risk in a Remote World

You don’t need to own an office to have a tax problem. A software company allows a senior engineer to work from a home office in a neighboring country for six months. A manufacturer sends a team to a client’s site to oversee a long-term project. A sales director travels frequently to negotiate deals, but […]

CHECKLIST: 5 SIGNS YOUR REMOTE WORKER MAY HAVE CREATED A PERMANENT ESTABLISHMENT

Remote work is no longer a temporary arrangement—it is a permanent feature of the modern workforce. But when an employee logs in from another country, they may be doing more than answering emails. In some cases, they may be creating a Permanent Establishment (PE) for your company and exposing the business to unexpected cross-border taxation. Use this […]

When Does a Marketing Subsidiary Become a Permanent Establishment?

Travelport Services (Kenya) Limited v Commissioner of Legal Services Board Coordination In February 2026, the Tax Appeals Tribunal issued a landmark ruling in a case centered on whether a Kenyan subsidiary of a global travel technology group constituted a Permanent Establishment of its UK parent, and what that meant for additional assessments spanning corporate tax, […]