The income tax treaty between Botswana and Kenya was signed on 23 July 2019. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Botswana income tax and capital gains tax and covers Kenyan income tax chargeable in accordance with the provisions of the Income Tax Act.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise furnishes services in a Contracting State through employees …