The new income tax treaty between India and Kenya was signed on 11 July 2016. Once in force and effective, the new treaty will replace the 1985 income tax treaty between the two countries, which is currently in force.
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 fur…