Lena Onchwari

 

Position: Partner

Email: lena@oraro.co.ke

Telephone: 020 – 271 3 636/271 1 480

 

Background

Lena has expertise in both domestic and international tax law. In addition, She is an accountant by training and holds a CPA (K). A notable highlight is that Lena was part of a team that successfully represented Vivo Energy and its related companies in an income tax appeal at the High Court. Lena is also a Master’s graduate of the University of Maastricht and is also the LSK representative to the Tax Agents Committee.

Membership in Professional Societies

  • East Africa Law Society
  • Federation of Women Lawyers
  • Law Society of Kenya

Professional Qualifications

  • Advocate of the High Court of Kenya.
  • CPA(K), KASNEB
  • LLB(Hons.), Catholic University of Eastern Africa
  • LLM(International and European Tax Law), University of Maastricht

Employment

  • Oraro & Company Advocates
  • Viva Africa Consulting LLP
  • Ecobank
  • State Law Office

Accolades / Accomplishments

  • Contributor, The Dentons South Africa Newsletter November 2016 Edition
  • Conference Paper “The Arm’s Length Principle, A blessing or Curse to Developing Countries?” Tax Justice Network Africa Tax Research Seminar, 25th-26th March 2013, Tunis, Tunisia
  • Speaker, Africa Tax Dialogue 2015, Maputo, Mozambique

Top matters

  • Representing a Kenyan mining company in a matter that involved an assessment raised against the company in respect of VAT, withholding tax and corporation tax (resulting from an intercompany transaction)
  • Advised, drafted the pleadings and written submissions and represented BIDCO in the High Court in a suit stemmed from an assessment raised by on the basis of offsetting foreign exchange losses
  • Representing a regional international school in an appeal at the High Court on an income tax dispute
  • Representing a leading Kenyan supermarket chain in a tax appeal before the High Court in where the taxman raised a Withholding Tax claim in regards to a loyalty card claim
  • Representing a gaming and lottery company in a tax dispute at the Tax Appeal Tribunal
  • Advising a real estate company on a Withholding Tax in commercial properties claim
  • Advised a leading Kenyan investment and real estate company on a corporate and transactional restructuring
  • Representing a group of related real estate companies on a claim for Withholding Tax on demand interest, Corporate Income Tax and PAYE
  • Advising a real estate company on capital deductions
  • Successfully represented Vivo Energy and its related companies in an Income tax appeal at the High Court
  • Representing a real estate company in a VAT dispute at the Tax Appeals Tribunal
  • Representing a real estate company in a judicial review matter at the High Court
  • Advised Rentworks East Africa Limited on the tax aspects of their shares, restructuring and group reorganisations in regard to significant capital investment by global private equity investors
  • Advised Centunion (a European construction company) on their contract with the Kenya National Highways Authority in regards to their tax implications
  • Advising a regional international school, on Kenyan-related tax matters
  • Part of a team that is representing Madison Insurance in a tax dispute (with constitutional aspects) before the Kenyan High Court
  • Part of the team currently representing a Kenyan FMCG company in a tax dispute, which also involves some constitutional aspects
  • Part of the team currently representing a Kenyan real estate company in a tax dispute before the Kenyan High Court
  • Represented a regional international school in an income tax dispute at the Kenya Tax Appeals Tribunal
  • Represented Bidco Oil Refineries Ltd (now Bidco Africa) in a tax dispute before the Kenyan High Court
  • Represented Tourism Promotion Services Ltd in a tax dispute before the Tax Appeals Tribunal
  • Representing a mining company in a tax dispute at the Tax Appeals Tribunal
  • Advising an international organisation on the tax aspects and structuring of a water project
  • Part of a team that undertook a tax and legal audit of a leading telecommunications group in lieu of significant capital investment by global private equity investors

Insights

  • Walking a Tight Rope: Thin Line between Tax Planning and Tax Abuse
  • Securities Transfers Tax
  • The Excise Duty Act, 2015
  • Finance Act, 2015: Key changes to the Tax Regime
  • Landlords, beware: The new Residential Rental Income Tax provisions in the Finance Act, 2015
  • Even more changes: a look at the new Tax Procedures Act, 2015
  • A tale of two countries: A comparative look at Trusts in Mauritius and New Zealand
  • On the rise: How REITs are changing the real estate landscape
  • A matter of co-operation: Kenya signs the Convention on Mutual Administrative Assistance in Tax Matters
  • Unveiled: Kenya’s 2016/2017 budget highlights
  • A sigh of relief for Withholding VAT agents
  • New tax changes in the Finance Act, 2016
  • On taxation: The Common Reporting Standards and Automatic Exchange of Information
  • Tax reprieve: Kenya’s new Tax Amnesty Guidelines released
  • NEW IN THE MARKET: SHARE BUYBACKS UNDER THE COMPANIES ACT, 2015

  • Practice Areas


    Sectors