The income tax treaty between Kenya and Mauritius was signed on 10 April 2019. The treaty replaces a treaty that was signed in 2012, but never entered into force (its ratification in Kenya was ruled unconstitutional).
Taxes Covered
The treaty covers Kenyan income tax chargeable in accordance with the provisions of the Income Tax Act and covers Mauritius income tax.
Service PE
The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise …