East Africa: IP Quarterly Newsletter – Q1 2023

2023 has brought with it exciting and promising developments in East Africa in the IP and TMT space spanning from the continuous evolution of Artificial intelligence (AI), pronounced judicial precedents regarding data protection and privacy vis-à-vis image rights, and Mauritius’ accession to the Madrid Protocol and finally joining the Madrid System.

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Kenya: Tax waivers issued via gazette notice are unconstitutional

TAX abstract

In a Judgment delivered by the High Court on 17 February 2023 in Constitutional Petition No. E280 of 2021, the High Court in Mombasa declared that Section 13(2) of the Income Tax Act, Chapter 470 of the Laws of Kenya (the Income Tax Act) is unconstitutional to the extent that it authorizes income tax waivers through a notice in the Gazette and for specified persons without regard to the provisions of Article 210 of the Constitution of Kenya 2010 (the Constitution).

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