The salary paid by Coca Cola Co. U.S.A to a Kenyan citizen who is now a U.S. citizen and resides in the U.S.A would not be taxable in Kenya. This is because Kenya follows a territorial tax system, which means that only income earned within Kenya is subject to taxation. Since the individual is no longer a resident of Kenya and the income is earned in the U.S.A, it would not be subject to taxation in Kenya.