Kenyan Tax Matters

Examines topical issues relating to tax policy and the law in Kenya

Professional Portrait

About Me

Bosire Nyamori is an Advocate of the High Court of Kenya and a Certified Public Accountant, with over 25 years of experience spanning academia, tax consulting, and legal practice. His professional journey has allowed him to work at the intersection of law, taxation, accounting, and public policy.

His core competencies include research, writing and analysis, analytical thinking, problem-solving and communication of complex policy, legal and tax issues.

His forte is tax policy and law, although he has a continuing interest in budget policy and law, the interaction between law and accounting, and the intersection between taxation, trade and investments.

He is an active writer and public commentator. He regularly publishes journal articles, op-eds, and case commentaries, and is often invited to speak at professional conferences, judicial seminars, and academic forums in Kenya and abroad.


Professional Affiliations

Fellow, Chartered Institute of Arbitrators 2025-present

Member, International Fiscal Association-South Africa 2020-present

Member, Law Society of Kenya (LSK) 2001-present

Member, Institute of Certified Public Accountants of Kenya 2004-present

Publications

A comprehensive list of books and book chapters, journal articles, reports, and op-eds.

2.1 Books and Book Chapters

“Assessment of Effectiveness of the Kenyan Public Accounts Committee.”
In Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices, edited by Zahirul Hoque, 275–292. United Kingdom: Taylor & Francis Ltd, 2015.

Authors: Nyamori, Robert, and Bosire Nyamori

2.2 Journal Articles

The Legal and Tax Architecture of Collective Investment Funds in Mauritius
Journal on Financing for Development 1, no.1 (2020)

Authors: Nyamori, Bosire, and Mary Ongore

Kenya’s Experience with Special Economic Zones: Legal and Policy Imperatives
African Journal of International and Comparative Law 28, no.x (2020)

Authors: Laryea, Emmanuel,Dennis Ndonga and Nyamori Bosire

Taxation of Co-operatives in Kenya
Derivatives & Financial Instruments 20, no.1 (2018)

Author: Nyamori, Bosire

Tax Incentives for Venture Capital
Derivatives & Financial Instruments 19, no.1 (2017)

Author: Nyamori, Bosire

Transfer Pricing Law and Policy in Kenya
The International Transfer Pricing Journal 19, no 2 (2012): 153-160

Author: Nyamori, Bosire

2.3 Reports, Policy Submissions, and Expert Commentary

Submission to the Kenyan National Treasury on the Proposed Kenya–Ireland Double Taxation Agreement.
Nairobi: National Treasury, Kenya, 2021

Authors: Piccioto, Sol and Bosire Nyamori

Comments on the Public Discussion Draft: Possible Changes to the UN Model Double Taxation Convention between Developed and Developing Countries Concerning the Inclusion of Software Payments in the Definition of Royalties.
Geneva: UN Committee of Experts on International Cooperation on Tax Matters, 2020

Author: Nyamori, Bosire

2.4 Op-eds and Others

How the Constitution Impacts International Tax Policy and Law in Kenya
SKJULT, Tax Justice Norge, 78-79

Author: Nyamori, Bosire

The Kenyan Parliament and Investment Treaty Making
Investment Treaty News 10, no. 2 (2019): 21-23

Author: Nyamori, Bosire

Implications of the Tax Procedure Act for Taxpayers’ Rights in Kenya
The Platform 28, (2017): 54-56

Author: Nyamori, Bosire

2.5 Case Notes and Legal Commentary

Crystallising Withholding Tax Liability
Nairobi Business Monthly, July 5, 2019

Author: Nyamori, Bosire

Does Location Where Service is to be Finally Used Determine whether It Has Been Exported?
Nairobi Business Monthly, (2019)

Author: Nyamori, Bosire

Is VAT Applicable to the Sale or Purchase of Land with Commercial Buildings Standing Thereon?
Nairobi Business Monthly, (2019)

Author: Nyamori, Bosire

2.6 Invited Talks, Conference Papers, and Academic Presentations

5 December 2025
“Global Mobility-Issues and Policy Prescriptions.”

Foundation for International Taxation, Mumbai

Nyamori, Bosire

3 June 2024
“On International Tax Principles”

Paper Presented at the Certified Public Accountants of Kenya Conference,Whitesands Hotel

Nyamori, Bosire

23 May 2024
"Finance Bill 2021."

Presentation at the Law Society of Kenya CPD Programme

Nyamori, Bosire

1-3 February 2023
“Judiciary, Audits and Compliance Checks from a Taxpayers’ Perspective”

Paper prsesented at the Judges Seminar on Emerging Issues in International Trade and Tax. Diani Beach Reef Hotel, Kwale

Nyamori, Bosire

23 November 2022
“On Taxing Software in East Africa: Jurisprudence and Emerging Issues”

Paper presented at the East Africa Law Society Conference, Grand Melia Hotel, Arusha

Nyamori, Bosire

3 November 2022
“Tax Trends in Africa and their Impact on African businesses”

Paper presented at the 10th Annual Tax Convention, Institute of Certified Public Accountants, Whitesands Hotel

Nyamori, Bosire, and Erastus Omolo

18-21 October 2022
Presentation at 25th Session of the UN Committee of Experts on International Cooperation in Tax Matters

Geneva

Nyamori, Bosire

2 September 2022
“Taxation, Trust and Norms: Stakeholders’ Perspectives- The Tax Appeals Tribunal of Kenya”

Paper presented at Chr. Michelsen Institute, Bergen, Norway

Nyamori, Bosire

4-7 April and 11-12 April 2022
Participation in the 24th Session of the UN Committee of Expert on International Cooperation in Tax Matters

Virtual Informal Meetings

Nyamori, Bosire

1 March 2022
“The African Centre for tax and Governance, Overview of Domestic Resource Mobilization in Africa (Challenges and Prospects)”

Paper presented at Park Inn by Radisson, Westlands Nairobi

Nyamori, Bosire

2 February 2022
“On the Taxation of Software Payments as Royalties”

Presentation at Closed Technical Briefings for UN Tax Committee Members, South Centre

Nyamori, Bosire

November 2019
"Taxation of Collective Investment Vehicles"

Roundtable for Developing Countries, South Centre

Nyamori, Bosire

August 2016
"Using Taxation as an Adjunct to the Anti-corruption Laws in Kenya: Motivations, Problems and Reforms"

Paper presented at the Law Society of Kenya Annual Conference

Nyamori, Bosire

27-30 June 2016
"On a Sustainable Path for Tax Transparency in Developing Countries"

Paper presented at the University of Oslo

Nyamori, Bosire

18 January 2016
"A Study of the Experiences of Kenya with Special Economic Zone (SEZ): Imperatives of Law and Economics"

University of Nairobi

Nyamori, Bosire

News and Media

Views on tax law and policy in public media.

Besides my other engagements, the media occasionally reaches out to me for views on tax law and policy. I’m pleased to be contacted by and quoted in the media on topical tax issues. Here is a sample of my appearances in the media:

23 July 2016
Lecturer Wants Proceeds from Illegal Business Taxed

Quoted by David Mwere in The Nairobi Star

22 June 2013
Charging the Mobile

Featured commentary in The Economist

Business Commentary
Expert Commentary on Tax Policy

Various contributions and mentions in Forbes

Blog

Commentary on developments in taxation, commercial and corporate law.