Taxes Covered

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....political subdivisions or local authorities, irrespective of the manner in which they are levied. 2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of ....

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....taxes on income chargeable under the Income Tax Act (Cap. 470) (hereinafter referred to as "Kenyan tax"). 4. The Agreement shall apply also to any identical or substantially similar taxes which are....