Samuel Githanda
Senior Associate | Nairobi
Contact
T: +254 20 503 1600
E: samuel.githanda@bowmanslaw.com
Overview
Samuel is a senior associate in our Nairobi office and a member of our Corporate and Commercial Law Department.
He specialises in corporate and commercial matters, mergers and acquisitions, and tax law matters. Samuel has previously worked as a tax associate in the tax department of a multinational professional services network.
Experience
- Acting and advising an offshore and onshore contractor with respect to a transfer pricing audit and corporate income tax refund claim. The matter involved advising on the tax implications of structuring an engineering, procurement and construction contract (EPCM) as an offshore and onshore contract.
- Africa Oil Kenya Limited with respect to a tax dispute at the Tax Appeals Tribunal involving income tax and VAT matters.
- A telecommunications company with respect to certain excise duty matters and assistance with the renewal of income tax exemption for MPESA Foundation.
- Majid Al Futtaim with respect to a tax dispute pertaining to certain customs and VAT Auto Assessment matters.
- I&M Bank Limited with respect to an appeal from a decision of the Tax Appeals Tribunal on deductibility of bad and doubtful debts for income tax purposes.
- Mobius Motors Kenya Limited with respect to an appeal to the High Court from a Tax Appeal Tribunal Decision in relation to withholding tax matters.
- Advising Nefflix Inc. Facebook Inc. AirBnB.com Inc. on the tax implications of digital services tax and VAT on transactions conducted on the digital marketplace on their businesses in Kenya
- com Inc. in respect of the applicability of digital services tax and VAT, the tax implications of the establishment of PoP sites and network facilities in Kenya covering among others permanent establishment risk, the tax implications in respect of intercompany transactions, customs procedures and the process on importation of goods and dealings with suppliers.
- Advising various conservancies in Kenya on tax implications on their business models including on wildlife conservation easements;
- Google on an ongoing basis with respect to the various tax matters that impact its activities in Kenya.
- Uber in respect of the tax implications of operation of the Uber Platform in Kenya, the tax implications of introduction of the UberEATS product in Kenya and the proposed provisions in the Finance Bill 2019 on taxation of companies operating a digital platform in Kenya;
- A car manufacturer with respect to an appeal to the High Court from a Tax Appeal Tribunal Decision in relation to withholding tax matters.
- A telecommunications company with respect to a customs dispute at the Tax Appeals Tribunal, including acting for the company with regard to the issue of agency notices by the Kenya Revenue Authority.
AREA OF EXPERTISE
Qualifications
- Bachelor of Laws (LLB) from the University of Nairobi.
- Postgraduate Diploma from the Kenya School of Law.
- Qualified certified public accountant.
INSIGHTS
Overview
Samuel is a senior associate in our Nairobi office and a member of our Corporate and Commercial Law Department.
He specialises in corporate and commercial matters, mergers and acquisitions, and tax law matters. Samuel has previously worked as a tax associate in the tax department of a multinational professional services network.
Experience
- Acting and advising an offshore and onshore contractor with respect to a transfer pricing audit and corporate income tax refund claim. The matter involved advising on the tax implications of structuring an engineering, procurement and construction contract (EPCM) as an offshore and onshore contract.
- Africa Oil Kenya Limited with respect to a tax dispute at the Tax Appeals Tribunal involving income tax and VAT matters.
- A telecommunications company with respect to certain excise duty matters and assistance with the renewal of income tax exemption for MPESA Foundation.
- Majid Al Futtaim with respect to a tax dispute pertaining to certain customs and VAT Auto Assessment matters.
- I&M Bank Limited with respect to an appeal from a decision of the Tax Appeals Tribunal on deductibility of bad and doubtful debts for income tax purposes.
- Mobius Motors Kenya Limited with respect to an appeal to the High Court from a Tax Appeal Tribunal Decision in relation to withholding tax matters.
- Advising Nefflix Inc. Facebook Inc. AirBnB.com Inc. on the tax implications of digital services tax and VAT on transactions conducted on the digital marketplace on their businesses in Kenya
- com Inc. in respect of the applicability of digital services tax and VAT, the tax implications of the establishment of PoP sites and network facilities in Kenya covering among others permanent establishment risk, the tax implications in respect of intercompany transactions, customs procedures and the process on importation of goods and dealings with suppliers.
- Advising various conservancies in Kenya on tax implications on their business models including on wildlife conservation easements;
- Google on an ongoing basis with respect to the various tax matters that impact its activities in Kenya.
- Uber in respect of the tax implications of operation of the Uber Platform in Kenya, the tax implications of introduction of the UberEATS product in Kenya and the proposed provisions in the Finance Bill 2019 on taxation of companies operating a digital platform in Kenya;
- A car manufacturer with respect to an appeal to the High Court from a Tax Appeal Tribunal Decision in relation to withholding tax matters.
- A telecommunications company with respect to a customs dispute at the Tax Appeals Tribunal, including acting for the company with regard to the issue of agency notices by the Kenya Revenue Authority.
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