According to an update from the Kenya's National Treasury, the income tax treaty with the United Arab Emirates entered into force on 22 February 2017. The treaty, signed 21 November 2011, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Kenyan income tax chargeable in accordance with the provisions of the Income Tax Act and covers UAE income tax and corporate tax.
Service PE
The treaty includes the provision that a permanent establishment will be deem…