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Registered Office Clause:
Section 5(1) (b) provides that the memorandum of association shall state that "the registered office of the company is to be situate in Kenya". The situation of the registered office in Kenya fixes the company's nationality as Kenyan and its domicile as Kenya, though not its residence. Residence is decided by ascertaining where the company's centre of management and control is. Thus a company may be resident in a number of countries where it has several centres of control in different countries. The residence of a company is important in connection with its liability to pay Kenya taxation.
Fraudulent concealment of a book: Hence it is nothing to him where dividends are properly or improperly declared, and provided he discharges his own duty to the shareholders.
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Registered Office Clause: Section 5(1) (b) provides that the memorandum of association shall state that "the registered office of the company is to be
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