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INTERNATIONAL TAX

Treaty watch Kenya recent DTA's

Kenya has recently ratified its Double Tax Agreements ("DTAs") with South Africa, the East African Community (“EAC”), Kuwait & South Korea.

 

 DTAs are agreements negotiated between countries or jurisdictions to outline the rights of a territory with respect to taxation of specific types of incomes. The main aim of a DTA is to eliminate double taxation of income and capital and curb tax avoidance and evasion. They also serve to enhance capital import and export neutrality and hence encourage cross-border investments. DTAs accomplish this by indicating which country has the right to tax a specific income between the source and the resident state; and/or the process of alleviating the double taxation.

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Kenya Bilateral Tax Treaties -

Kenya has eleven bilateral tax treaties which are in force. This treaties were signed and ratified between the financial periods 1968 to 1985. From 1985, no double tax agreement ("DTA") has been ratified. A DTA is an agreement negotiated between countries or territories to outline the rights of a country with respect to taxation of specific types of incomes. The main aim of a DTA is to eliminate double taxation of income. In the recent past, the Kenyan government has signed several DTAs as one of the ways to boost trade and investments with its trade partners by eliminating double taxation.

Furthermore to enhance tax compliance, various countries have Tax Information Exchange Agreements ("TIEA"). A TIEA is an agreement designed to enable the exchange of information with states for purposes of enhancing tax compliance. 
In the link below, we provide an overview of the Kenyan DTA and TIEA network.