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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.
Group Accounts' form: S.151(1) provides that the group accounts laid before a holding company shall be consolidated accounts comprising- (a) like with a consolidated bala
Q. Dual appointment of FWO Inspectors? An additional legislative option would be for FWO Inspectors to be appointed under the Tax Act and the Corporations Act giving them great
Business Names: If a company has a place of business in Kenya and carries on business under a business name which does not consist of its corporate
V alues Basic convictions or beliefs which are specific behaviors and out- comes are more desirable compare to others. Values are judgmental in which they include our ideas
WINDING UP ON: "THE JUST AND EQUITABLE GROUND": Unlike the other five grounds this one is widely interpreted and it is no objection that the petition is based on facts u
State the Definition of equilibrium The approach of equilibrium refinements aims at strengthening the definition of equilibrium itself in order to purge others out as possible
Redemption of Shares: Section 60 (1) empowers a company limited by shares to issue preference shares that are, or may be at the option of the company are to be liable, to be r
Undischarged Bankrupts: S.188 provides that if an undischarged bankrupt acts as director of any company without leave of the court he shall be liable to imprisonment for a ter
Directors to perform the duties: Therefore it cannot be that the auditors are to be at the expense and trouble not merely of sending their report through the post but of deli
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