利润的汇回受到该国现行的转让定价政策和费率的管制。这种做法并不新鲜。在过去的几年中也一直是这样。然而，现在政策已经得到改善，规范也放松了。法律框架也被塑造成这样，它可以鼓励跨国公司在该国投资(NJOROGE, 2015)。肯尼亚政府决定将跨国公司的国际利润经常面临的双重征税问题最小化。在双重征税的情况下，跨国公司必须缴纳两次税——一次在外国，另一次在本国。财政政策也得到了改善，税率可以促进国际商业，而不是限制它(Brown, 2014)。
The financial system of Kenya is developing and projected ample growth from the past few years of operations. The GDP growth projected from the country over the financial periods of past five years reflected a growth rate of 0.23 percent on the average basis. The economy is growing at a steady rate, and this is considered to be the main reason that the foreign investors are heading towards Kenya. The rate of inflation has been checked from the implementation of interest rates by the financial authorities of the country. The financial system of Kenya has improved with the development of the banking sector of the country.
This has been evident from the financial performance of the economy that the financial sector has become all the more effective and sound. As per the Central Bank of Kenya stated, growth of the banking sector of the country is the most significant factor as compared with other sectors of the country. The banking sector is comprised of 43 commercial banks, 6 deposited taking microfinance institutions, 5 representative offices of the commercial banks, 115 foreign exchange bureaus and many more. The financial status of Kenya has improved due to the joint effort of different public and private sector organisations operating in the country (Centralbank.go.ke, 2015). During the year of 2010 and 2011, the overall growth of the economy rendered to be 5.8 percent while the growth of the banking sector was more than the growth of the overall economy, as the growth rate of the banking sector was 7.8 percent.
The access to the finance by the foreign multinationals has been one of the primary factors of Kenya towards the process of incorporating developments. For this, the Kenyan government has started prescribing policies. These policies tend to ease the process of financial transactions between Kenya and a foreign economy. The norms are liberalized in context to the foreign companies in order to promote more trade and commerce.
The Central Bank of Kenya has reported an interest rate of 11.5 %. This rate is considered as the Benchmark rate. It is also reported that this interest rate has been maintained in order to tame the inflation and stabilise the economy. This is the shilling rate maintained by the regulatory bodies of Kenya (Odhiambo, 2010).
The monetary policy is being regulated by the Kenyan Central Bank towards the regulation monetary policies with the country, and the foreign exchange rates which are being identified by the Centrals Banks are for the forex dealers. This enables the investors to be aware of the exchange rate of the Kenyan Shilling for each day.
The repatriation of the profits is regulated by the policy of transfer pricing and the rates which are prevailing in the country. This practice is not a new one. It has been followed in the previous years also. However, now the policies have been improved and the norms are relaxed. The legal framework is also moulded such that it can encourage the MNCs for investing in the country (NJOROGE, 2015). The Kenyan government has decided to minimise the problem of Double Taxation that often challenges the international profits of the MNCs. Under Double Taxation, MNCs have to pay tax twice- one in the foreign land, and another in its home land. The fiscal policies are also improved such that the tax rates could promote international business, instead of restricting it (Brown, 2014).