Bosire is a lecturer at the Faculty of Law, University of Nairobi and a member and past chairperson of the Committee of Fiscal Studies.
Bosire’s research, teaching and advisory centres on a wide range of topics on tax policy and law. In addition, he has a continuing interest in budget policy and law, the interaction between law and accounting, and the intersection between taxation, trade and investments.
He has in the past taught at Massey University, New Zealand and Jomo Kenyatta University of Agriculture and Technology. In these institutions, he taught taxation, estate tax and planning, competition policy and law, trade and investments law, and contract law.
In 2018, Bosire participated in the founding of the Committee for Fiscal Studies, a non-partisan think dedicated to research and capacity building in tax policy and law. The Committee is based at the Faculty of Law, university of Nairobi. The Committee has undertaken several research projects in public finance and international taxation.
Outside academia, he practiced tax and commercial/business law with Iseme, Kamau & Maema Advocate and worked as worked as a tax advisor with Deloitte & Touche and PricewaterhouseCoopers.
He is a dual credentialed Advocate-CPA and received a Bachelor of Laws degree from the University of Nairobi and a Master of Laws degree from the University of Auckland. He is now a PhD candidate at the University of Groningen researching and writing about international tax and private equity.
Bosire is a member of the Law Society of Kenya, the Institute of Certified Public Accountants of Kenya and the Institute of Certified Secretaries of Kenya.
Research
Nyamori, Robert and Bosire Nyamori. 2015. “Assessment of Effectiveness of the Kenyan Public Accounts Committee.” In Making Governments Accountable: The Role of Public Accounts Committees and National Audit Offices edited by Zahirul Hoque, 275-292.United Kingdom: Taylor & Francis Ltd
Laryea Emmanuel, Dennis Ndonga and Bosire Nyamori. 2020. ‘Kenya’s Experience with Special Economic Zones: Legal and Policy Imperatives.’ African Journal of International and Comparative Law 28.
Nyamori, Bosire. 2018. “Taxation of Co-operatives in Kenya.” Derivatives & Financial Instruments 20, no 1 (2 February 2018)
Nyamori, Bosire. 2017. “Tax Incentives for Venture Capital.” Derivatives & Financial Instruments 19, no 1 (17 March 2017)
Nyamori, Bosire. 2012. “Transfer Pricing law and Policy in Kenya”. The International Transfer Pricing Journal 19, no 2 (March/April): 153-160.
Nyamori, Bosire. 2008. “An Assessment of the Legal Framework for Budget Transparency, Participation and Management in Kenya.” Institute for Policy Analysis and Research ,Discussion Paper No. 104/2008 (August 2008).
National Treasury, Kenya, 2021 : Public Comments On The Proposed Agreement On The Prevention Of Double Taxation Between The Government Of Kenya And The Government Of Ireland
UN Committee of Experts on International Cooperation on Tax Matters, 2020: Comments to Public Discussion Draft- Possible Changes to The United Nations Model Double Taxation Convention Between Developed and Developing Countries Concerning Inclusion of Software Payments in the Definition of Royalties.
Bosire Nyamori, How the Constitution Impacts International Tax Policy and Law in Kenya, SKJULT, Tax Justice Norge, 78-79.
Nyamori, Bosire. 2019. “The Kenyan Parliament and Investment Treaty Making.” Investment Treaty News 10, no 2 (June 2019): 21-23
Nyamori, Bosire. “Crystallising Withholding Tax Liability.” Nairobi Business Monthly, July 5, 2019.
Nyamori, Bosire. 2019. “Does Location where Service is to be Finally used Determine Whether it has Been Exported? Nairobi Business Monthly, April 10, 2019.
Nyamori, Bosire. 2019. “Is VAT Applicable to the Sale or Purchase of Land With Commercial Buildings Standing Thereon? Nairobi Business Monthly, April 10, 2019.
Nyamori, Bosire. 2017. “Implications of the Tax Procedure Act for Taxpayers’ Rights in Kenya.” The Platform 28, March 2017: 54-56.
Nyamori, Robert and Bosire Nyamori. 2016. “Amend the Law to Impose Tax on Income from Illegal Activities.” Business Daily Newspaper, May 16, 2016
VAT and Exported Services in Kenya: Commissioner of Domestic Taxes v Total Touch Cargo Holland
VAT Treatment of Land & Commercial Buildings: David Mwangi Ndegwa v Kenya Revenue Authority
Research In Progress
- SKM Africa, Annual Tax Convention, 27th – 30th August 2024, Sarova Whitesands Beach Resort, Mombasa
- Fundamentals of Income and corporate tax course, Tax Appeals Tribunal Members Capacity Building, 29th January-1st February 2024, Royal Tulip Hotel.
- Audits and Compliance Checks from a Taxpayer’s Perspective, Judges Seminar on Emerging Issues in International Trade & Tax, 1 February, Diani Reef Hotel, Diani, Kwale
- Tribunal: International Best Practices & Standards, Tax Appeals Tribunal Members Capacity Building, Eka Hotel, Eldoret, 22 February 2023
- Introduction to Transfer Pricing, 5-day Training on Transfer Pricing, University of Nairobi, 17 July 2022
- Botswana Revenue Services : International tax training..
- Financial Education and Training Agency which is training center of the Ministry of Finance of Indonesia (including Revenue Service): International tax training.
- PKN Stan (the University of the Ministry of Finance of Indonesia): International tax training.
Media
Besides my other engagements, the media occasionally reaches out to me for views on tax law and policy. I’m pleased to be contacted by and quoted in the media on topical tax issues. Here is a sample of my appearances in the media:Besides my other engagements, the media occasionally reaches out to me for views on tax law and policy. I’m pleased to be contacted by and quoted in the media on topical tax issues. Here is a sample of my appearances in the media:
Forbes
David Mwere, Lecturer Wants Proceeds from Illegal Business Taxed, The Nairobi Star, and 23 July 2016
Charging the Mobile, the Economist, 22 June 2013