The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for Kenya on 1 May 2025. With respect to the covered agreements (tax treaties) between Kenya and the other countries for which the MLI has already entered into force, the MLI is generally effective from 1 January 2026 in respect of withholding taxes and for taxable periods beginning on or after 1 November 2025 in respect of other taxes (six months after ent…