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Kenya-Mauritius Double Taxation Avoidance Agreement (DTA)

Kenya-Mauritius Double Taxation Avoidance Agreement

On the 30 June 2020, the Cabinet Secretary for National Treasury and Planning gazetted the Double Taxation Agreement (DTA) signed between Kenya and Mauritius on 10 April 2019.

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1.Background

 On the 30 June 2020, the Cabinet Secretary for National Treasury and Planning gazetted the Double Taxation Agreement (DTA) signed between Kenya and Mauritius on 10 April 2019.

2.The scope of the DTA

The DTA applies to all persons who are residents of Kenya or Mauritius or both countries and applies to all income taxes or taxes which are of a substantially similar character to income tax. The DTA shall remain in force indefinitely but either of the Contracting States may terminate it by giving written notice of termination to the other State not later than the 30 June of any calendar year starting five years after the year in which the DTA enters into force.

 

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