Ericsson (K) Limited v Commissioner of Domestic Taxes (Consolidated with Tax Appeal No. 49 of 2016)
Citation
Ericsson (K) Limited v Commissioner of Domestic Taxes (Consolidated with Tax Appeal No. 49 of 2016)
Industry
The Appellant is a wholly owned subsidiary of LM Ericsson Telefonaktiebolaget (Sweden). The Ultimate holding company is Ericsson AB - Sweden (EAB). EAB is engaged in the business of core net work equipment and software whereas the Appellant is engaged in the business of provisions of network roll-out and support services to its customers in Kenya.
AUDIT Trigger
Respondent on its part argued that the invoices issued by the Appellant were treated as income in the Appellant's books of accounts and hence ought to have been treated as taxable income and they ought to have been charged to tax.
Outcome
Information pending further review
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