Introduction
The global transfer pricing landscape continues to shift significantly with increasing complexities in business models and transactions. Tax authorities world over are increasingly embracing various ways to manage the ensuing challenges in tax revenue mobilization while minimising tax disputes. One way is the use of Advance Pricing Agreements (APAs), which provide a binding framework mutually agreed with the taxpayer for determining arm’s length prices in advance. APAs offer taxpayers a greater sense of certainty and minimize exposure to future transfer pricing disputes.
In Kenya, the Finance Act, 2025 introduced the APA regime, which will come into effect on 1 January 2026. This marked a progressive step in enhancing Kenya’s international tax landscape and aligning with global best practices. The regulations to aid in effective implementation of the provision are to be finalized by 30 June 2026.
On 3 November 2025, the Cabinet Secretary for the National Treasury and Economic Planning issued the Draft Income Tax (Advance Pricing Agreement) Regulations, 2025, in this regard. These draft regulations outline the prospective application framework for the APA regime. The draft regulations are currently under public discourse for comments until 2 December 2025.
Against this backdrop, Deloitte is pleased to invite you to a 120-minute webinar where we will unpack the key features of the draft APA regulations and discuss their practical implications for multinational enterprises and other taxpayers.
Further details of the seminar are provided below.
Target Audience
This seminar is designed for tax professionals, senior management, administration, finance professionals, legal professionals, procurement professionals, reporting and compliance managers, especially those working within MNEs.
Course content
The webinar will cover a range of topics, including the following, among others:
- Introduction
- Overview of the global transfer pricing environment and the evolution of certainty mechanisms under the OECD’s BEPS framework.
- Understanding APAs: Concept, objectives, and benefits.
- Overview of Kenya’s newly introduced APA regime under the Finance Act, 2025.
- Inside the Draft Income Tax (APA) Regulations, 2025 issued on 3 November 2025.
- Comparative insights: how APAs operate in leading jurisdictions (e.g., South Africa, India, UK).
- Key steps
- Identification of eligible transactions and entities within the scope of an APA.
- Pre-filing consultation: objectives, documentation, and strategic considerations.
- Application submission and review process by KRA.
- Negotiation, agreement, and conclusion of the APA.
- Renewal, revision, and cancellation provisions.
- Case studies and illustrative scenarios
- Compliance considerations
- Interaction of APAs with contemporaneous transfer pricing documentation.
- Managing interactions with ongoing audits and mutual agreement procedures (MAPs).
- Annual compliance reporting and monitoring obligations.
- Q&A session
- Open floor for participants’ questions and discussion
Course Objectives
To highlight the implications of the forthcoming APA regime for multinational enterprises and equip participants with practical knowledge on its implementation.
Course Benefits
- Participants will engage with industry experts on topical issues
- Interaction and engagement with other industry colleagues
- Access to relevant thought leadership
