https://www.taxtmi.com/notifications?id=22248 The Convention allocates taxing rights between India and Kenya for residents, applies to income taxes (including substantially similar future taxes), and defines residence with tie breaker rules. Business profits are taxable in the State of residence unless attributable to a permanent establishment in the other State, with profits attributed on an arm's length/separate enterprise basis. Source taxation of dividends, interest, royalties and management/professional fees is limited by specified maximum withholding rates but yields to PE/fixed base connection. The treaty provides unilateral credit methods to eliminate double taxation, non discrimination protections, a mutual agreement procedure, and exchange of information safeguards. en-us Tue, 20 Aug 1985 00:00:00 +0530 Mon, 09 Dec 2024 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=22248 The Convention allocates taxing rights between India and Kenya for residents, applies to income taxes (including substantially similar future taxes), and defines residence with tie breaker rules. Business profits are taxable in the State of residence unless attributable to a permanent establishment in the other State, with profits attributed on an arm's length/separate enterprise basis. Source taxation of dividends, interest, royalties and management/professional fees is limited by specified maximum withholding rates but yields to PE/fixed base connection. The treaty provides unilateral credit methods to eliminate double taxation, non discrimination protections, a mutual agreement procedure, and exchange of information safeguards. Notifications Income Tax Tue, 20 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/notifications?id=22248