Double Taxation and Fiscal Evasion Avoidance Agreements
Kenya - Qatar DTA
The Kenya Qatar Double Taxation Avoidance Agreement
17 April 2015
Kenya- South Korea DTA
The Double Taxation Avoidance Agreement between Kenya and The Republic of Korea (South Korea).
30 December 2016
Kenya UAE DTA
The Agreement between the Government of The United Arab Emirates and The Government of The Republic of Kenya for theavoidance of Double Taxation and The prevention of Fiscal Evasion with respect to Taxes on Income .
Kenya- India DTA
The Doudle Taxation- Fiscal Evasion Avoidance Agreement between India and Kenya
28 July 2017
Kenya-Seychelles DTA
Kenya-Seychelles DTA
Kenya-UK DTA
1973 Kenya-UK Double Taxation Agreement as amended by the 1976 Protocol
Kenya-Canada DTA
Agreement Between Canada and Kenya For the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital
27 April 1983
Kenya - South Africa DTA
Agreement Between The Government Of The Republic Of South Africa And The Government Of The Republic Of Kenya For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income
Kenya-Denmark DTA
Arrangements between the Government of the Republic of Kenya and the Government of the Kingdom of Denmark with a view to affording relief from double taxation in relation to income tax and taxes ofa similar character
Kenya France DTA
Kenya France DTA
Kenya - Kuwait DTA
Arrangements made between the Government of the Republic of Kenya and the Government of the State of Kuwait in the articles of an agreement set out in the Schedule and signed on the 12th of November 2013, with a view of affording relief from double taxation in relationto income tax and any rates of similar character imposed by the laws of Kenya shall not withstanding anything to the contrary in the Act or any other written law,have effect in relation to income tax under the Act.
Kenya - Mauritius DTA
Kenya - Mauritius DTA
Kenya - Netherlands DTA
Kenya - Netherlands DTA
Kenya - Norway DTA
Declaration of special arrangements between the Republic of Kenya and
the Kingdom of Norway for relief from double taxation.
Kenya - Zambia DTA
The Convention between the Government of the Republic of Kenya and the Government of the Republic of Zambia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Kenya- Germany DTA
Kenya- Germany DTA
KENYAN TAX LAWS
East African Community Customs Management Act
East African Community Customs Management Act
An EAC Regional Agreement on Customs management. For other EAC Tax laws and related legislation, Refer to: https://www.eac.int/documents/category/eac-customs-management-act
International Taxation
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017
A transfer price is a price, adopted for book- keeping purposes, which is used to value transactions between affiliated enterprises integrated under the same management at artificially high or low levels in order to effect an unspecified income payment or capital transfer between those enterprises. - OECD
Base Erosion and Profit Shifting (BEPS)
Base erosion and profit shifting (BEPS) refers to tax planning strategies used by multinational enterprises that exploit gaps and mismatches in tax rules to avoid paying tax.
The OECD BEPS Project is a set of 15 Action Points set to address the same.
Find more details here: https://www.oecd.org/tax/beps/