Fredrick Ogutu

Fredrick Ogutu is a Senior Associate at Bowmans in Nairobi, specialising in tax law, transfer pricing, and tax dispute resolution. He advises on local and international tax and structuring advisory, setting up, mergers and acquisitions, tax due diligence, compliance reviews, and tax risks and opportunities reviews, as well as tax disputes involving the Kenya Revenue Authority (KRA), appeals at the Tax Appeals Tribunal, and the superior courts in Kenya.

Fredrick has advised Safaricom Plc on the impact of the Finance Bill, 2024 proposals; Lightrock, a global private equity firm, on the tax implications of acquisitions and disposals in Kenya, Uganda, and Mauritius; a leading global forest certification group on structuring and tax considerations for setting up in Kenya and other African jurisdictions; Binance on the constitutionality and practical challenges of Digital Asset Tax in Kenya; and a leading group of emerging technologies and digital assets on drafting a virtual assets bill and various tax and regulatory issues. He has also represented a leading crypto assets exchange operator in a constitutional petition against digital asset tax at the High Court and Court of Appeal, and a leading Japanese group on a transfer pricing assessment appeal at the High Court. His clients span banking and insurance, information and communication technology, manufacturing, mining and extractives, and not-for-profit entities.

Fredrick holds an LL.B from the University of Nairobi and a Postgraduate Diploma from the Kenya School of Law. He is a member of the Law Society of Kenya. He has engaged with key stakeholders on taxation and policy issues regarding the digital economy, blockchain, and virtual assets, including the Kenya National Assembly's Finance and National Planning Committee, the KRA's Digital Economy Tax Office, the IMF, the Capital Markets Authority, and the Blockchain Association of Kenya.