A leading Coca-Cola bottler in Kenya has lost a bid to recover a KSh59 million tax refund from the Kenya Revenue Authority (KRA) after a tribunal dismissed its claim over the treatment of marketing and promotional services offered to its foreign affiliate. The dispute centred on whether the services provided by the bottler to the Coca-Cola Export Corporation could be classified as “exported services,” which would make them eligible for zero-rated VAT under Kenya’s tax laws. The company argued that it was en.......
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