TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 7 of DTAA: Taxation of Business Profits Based on Permanent Establishment and Customary Apportionment Methods</h1> Article 7 of the Double Taxation Avoidance Agreement (DTAA) between Kenya and another Contracting State outlines the taxation rules for business profits. Profits of an enterprise are taxable only in its home state unless it operates through a permanent establishment in the other state. Profits attributable to such an establishment, similar sales, or activities in the other state can be taxed there. Profits should be calculated as if the establishment were independent, allowing deductions for business expenses. Customary apportionment methods may be used if consistent with the article. Profits from mere purchases in the other state are not attributed to the establishment.
TaxTMI 
TaxTMI 
