Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Kenya's Double Tax Avoidance Agreement: Article 25 Ensures Non-Discrimination in Taxation Between Contracting States</h1> Article 25 of the Double Tax Avoidance Agreement (DTAA) between Kenya and another Contracting State addresses non-discrimination in taxation. It ensures that nationals of one state are not subjected to more burdensome taxation in the other state than that imposed on its own nationals in similar circumstances. Enterprises with permanent establishments in the other state should not face less favorable taxation compared to local enterprises. Interest, royalties, and other payments are deductible under the same conditions as if paid to residents. Enterprises controlled by residents of the other state should not face more burdensome taxation than similar local enterprises. These provisions apply to all types of taxes.