According to recent reports, the new income tax treaty between India and Kenya entered into force on 30 August 2017. The treaty, signed 11 July 2016, replaces the 1985 income tax treaty between the two countries.
Taxes Covered
The treaty covers Indian income tax, including any surcharge thereon, and Kenyan taxes on income chargeable under the Income Tax Act.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishe…