Kenya has a dual tax evasion contract with the following countries: withholding tax paid abroad can only be invoked against Kenyan personal income tax if it is unilateral or bilateral relief. Kenya has only 11 bilateral tax treaties that allow direct tax compensation (and double taxation relief). On 26 June 2020, following the repeal of the DBA, the Kenyan government created a subsequent DBA between Kenya and Mauritius. The DBA is very similar to the original DBA and provides for reduced withholding rates on dividends, interest and royalties. The DBA also addresses other relevant issues, including the exchange of information between the two countries and the procedures of the reciprocal agreement. Check tax rates, the latest tax news and information on double taxation agreements with our specialized online resources, guides and helpful links. Tax Information Guide: Africa`s Leading Economies 2018 Overview of the Tax and Investment Environment in 44 African countries, including Africa. The guide contains income tax rates, withholding tax, a list of double taxation agreements, information on other taxes, investment incentives and important business data. Published by Deloitte in May 2018. Double taxation Convention Details of the Kenyan Ministry of Finance`s Double Taxation Convention. Click on the legal opinion accompanying the full text of the agreement.
To learn how to rent books from the library, check out our loan guide. You can receive copies of articles or excerpts from books and reports by mail, fax or email via our document delivery service. We can provide current and historical tax rates, comparison tables and country surveys through our specialized tax databases. We have current key summaries and detailed analysis of the tax system in countries around the world on corporate taxation, individual taxation, business and investment. The two states agreed to exchange information relevant to the application of the DBA and to the administration of national taxes collected in the contracting states. However, payments made by PE to its head office or to one of its other headquarters for licensing fees, commissions, administrative fees or interest are non-deductible expenses, unless they relate to an effective reimbursement of fees. Tax treaties and related documents between the UK and Kenya. Contact us at (0)20 7920 8620 or e-mail library@icaew.com to request documents or get help finding the information you need. For more information or explanations, please contact: You will find in the Business Source Corporate database a selection of articles on tax news and developments.
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