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Recent developments affecting Double Taxation Treaties and Withholding Tax

Africa Update

The Finance Act, 2014 (Finance Act) was brought into force on 14th September 2014.  The Finance Bill, as originally presented to Parliament, underwent a series of last minute amendments which will see the re-introduction of capital gains tax (CGT) in Kenya with effect from 1st January 2015.  The provisions in the Income Tax Act (ITA) […]

Parliamentarians say Capital Gains tax to be re-introduced to Kenya

Africa Update

Highlights of the debate in Parliament which were passed relating to CGT are as follows: Comes into effect on 1 January 2015 Taxes capital gains made by companies on the disposal of any property (which is widely defined) Taxes gains made by individuals on (a) land and (b) marketable securities including investment shares (latter being […]

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