Executive summary
The High Court of Kenya nullified a Double Taxation Avoidance Agreement (DTA) between Kenya and Mauritius in March 2019. An EY Tax Insights article with more details on the invalidation of the DTA can be found here.
Pursuant to the nullification of the DTA, on 26 June 2020, the Government of Kenya gazetted a subsequent DTA between Kenya and Mauritius. The DTA is considerably similar to the initial DTA and provides for reduced withholding tax rates on dividends, interest and royal…