Executive summary
The Government of Kenya has issued a subsequent legal notice which revoked the earlier issued legal notice regarding the Double Taxation Agreement (DTA) between Kenya and Mauritius. An EY Global Tax Alert summarizing the key provisions of the now revoked DTA can be found here.
There are several material changes that have been made through the subsequent legal notice particularly in relation to withholding tax rates. Additionally, the creation of a permanent establishment (PE) has…