The pending income tax treaty between Kenya and Qatar was signed on 23 April 2014. The treaty is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged.
Taxes Covered
The treaty covers Kenyan and Qatari income taxes.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged pe…