Tax Law and Intellectual Property: “Shell” Trade Mark Licensee Vivo Energy v. Kenya Revenue Authority

vivo energy shell licensee africa - Copy

 

The High Court recently delivered its judgment in the case of Vivo Energy Kenya Limited v Kenya Revenue Authority [2016] eKLR holding that the Commissioner of Domestic Taxes erred for concluding that a non-exclusive and non-transmissible license to use “Shell” trade marks was a sale of a property giving rise to royalty within the meaning of Section 2 of the Income Tax Act and hence chargeable to tax.

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A Look at the East African Community Creative and Cultural Industries Bill, 2015

East African Community Flags Burundi Kenya Rwanda Tanzania Uganda

“Although the East African region has the potential to develop new areas of wealth and employment as it is rich in cultural heritage and inexhaustible pool of talents, the region still remains a marginal played in the global market. While the East African Community (EAC) Partner States produce world-renowned artists, still the contribution of creative and cultural industries to our economy has remained insignificant. Likewise, due to lack of incentives, financial, educational, infrastructure and technology support from the EAC Partner States and the business community, our local creative industries are not yet fully developed.

Nurturing and exploitation of creative and cultural industries in the EAC through an effective regional legal framework can contribute to job creation, income generation and poverty alleviation.” – Hon. Dr. James Ndahiro (Rwanda), Member – East African Legislative Assembly.

On 27th January 2015, the EAC Creative and Cultural Industries Bill, 2015 was read for the first time and committed to the Committee of General Purpose during the Fourth Meeting of the 3rd Session of the 3rd Assembly plenary session held in Arusha, Tanzania.

Between the 9th and 10th of March 2015, this Committee has been covering all EAC Partner States holding public hearings to sensitise stakeholders on the Bill and receive views and contributions from them to be incorporated into the Bill.

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