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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) […]

Kenya Mauritius Double Taxation Agreement

Africa Update

The double taxation agreement (DTA) between Kenya and Mauritius, signed on 7 May 2012, has now been ratified and will come into force with effect from 1 January 2015. This is expected to increase investment in Kenya through Mauritian companies as such entities would benefit from establishment in a low tax jurisdiction coupled with a […]

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