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Official guidance
Double Taxation Relief Manual

DT11150PP · Double Taxation Relief Manual: Kenya

  • DT11151 · Admissible taxes
  • DT11152 · Source of income
  • DT11153 · Subject to tax
  • DT11154 · Dividends
  • DT11156 · Management fees
  • DT11157 · Pensions
  • DT11158 · Teachers
  • DT11159 · Students
  • DT11160 · Tax spared
  • DT11161 · Relief from Kenyan tax
  • DT11162 · Kenya: Underlying Tax
  • DT11200 · DT: Kenya: double taxation agreement, Article 1: Personal scope
  • DT11201 · DT: Kenya: double taxation agreement, Article 2: Taxes covered
  • DT11202 · DT: Kenya: double taxation agreement, Article 3: General definitions
  • DT11203 · DT: Kenya: double taxation agreement, Article 4: Fiscal domicile
  • DT11204 · DT: Kenya: double taxation agreement, Article 5: Permanent Establishment
  • DT11205 · DT: Kenya: double taxation agreement, Article 6: Limitation of relief
  • DT11206 · DT: Kenya: double taxation agreement, Article 7: Income from immovable property
  • DT11207 · DT: Kenya: double taxation agreement, Article 8: Business profits
  • DT11208 · DT: Kenya: double taxation agreement, Article 9: Shipping and air transport
  • DT11209 · DT: Kenya: double taxation agreement, Article 10: Associated enterprises
  • DT11210 · DT: Kenya: double taxation agreement, Article 11: Dividends
  • DT11211 · DT: Kenya: double taxation agreement, Article 12: Interest
  • DT11212 · DT: Kenya: double taxation agreement, Article 13: Royalties
  • DT11213 · DT: Kenya: double taxation agreement, Article 14: Management fees
  • DT11214 · DT: Kenya: double taxation agreement, Article 15: Capital gains
  • DT11215 · DT: Kenya: double taxation agreement, Article 16: Independent personal services
  • DT11216 · DT: Kenya: double taxation agreement, Article 17: Employments
  • DT11217 · DT: Kenya: double taxation agreement, Article 18: Directors' fees
  • DT11218 · DT: Kenya: double taxation agreement, Article 19: Artistes and Athletes
  • DT11219 · DT: Kenya: double taxation agreement, Article 20: Pensions
  • DT11220 · DT: Kenya: double taxation agreement, Article 21: Governmental functions
  • DT11221 · DT: Kenya: double taxation agreement, Article 22: Students
  • DT11222 · DT: Kenya: double taxation agreement, Article 23: Teachers
  • DT11223 · DT: Kenya: double taxation agreement, Article 24: Income not expressly mentioned
  • DT11224 · DT: Kenya: double taxation agreement, Article 25: Capital
  • DT11225 · DT: Kenya: double taxation agreement, Article 26: Elimination of double taxation
  • DT11226 · DT: Kenya: double taxation agreement, Article 27: Personal allowances
  • DT11227 · DT: Kenya: double taxation agreement, Article 28: Non-discrimination
  • DT11228 · DT: Kenya: double taxation agreement, Article 29: Mutual agreement procedure
  • DT11229 · DT: Kenya: double taxation agreement, Article 30: Exchange of information
  • DT11230 · DT: Kenya: double taxation agreement, Article 31: Territorial extension
  • DT11231 · DT: Kenya: double taxation agreement, Article 32: Entry into force
  • DT11232 · DT: Kenya: double taxation agreement, Article 33: Termination
  1. Guidance by country: contents
  2. Double Taxation Relief Manual: Kenya: contents

DT11150PP | Double Taxation Relief Manual: Kenya: contents

From HM Revenue & Customs · Double Taxation Relief Manual

Contents44 entries

  1. DT11151Double Taxation Relief Manual: Kenya: admissible taxes
  2. DT11152Double Taxation Relief Manual: Kenya: source of income
  3. DT11153Double Taxation Relief Manual: Kenya: subject to tax
  4. DT11154Double Taxation Relief Manual: Kenya: dividends
  5. DT11156Double Taxation Relief Manual: Kenya: management fees
  6. DT11157Double Taxation Relief Manual: Kenya: pensions
  7. DT11158Double Taxation Relief Manual: Kenya: teachers
  8. DT11159Double Taxation Relief Manual: Kenya: students
  9. DT11160Double Taxation Relief Manual: Kenya: tax spared
  10. DT11161Double Taxation Relief Manual: Kenya: relief from Kenyan tax
  11. DT11162Kenya: Underlying Tax
  12. DT11200DT: Kenya: double taxation agreement, Article 1: Personal scope
  13. DT11201DT: Kenya: double taxation agreement, Article 2: Taxes covered
  14. DT11202DT: Kenya: double taxation agreement, Article 3: General definitions
  15. DT11203DT: Kenya: double taxation agreement, Article 4: Fiscal domicile
  16. DT11204DT: Kenya: double taxation agreement, Article 5: Permanent Establishment
  17. DT11205DT: Kenya: double taxation agreement, Article 6: Limitation of relief
  18. DT11206DT: Kenya: double taxation agreement, Article 7: Income from immovable property
  19. DT11207DT: Kenya: double taxation agreement, Article 8: Business profits
  20. DT11208DT: Kenya: double taxation agreement, Article 9: Shipping and air transport
  21. DT11209DT: Kenya: double taxation agreement, Article 10: Associated enterprises
  22. DT11210DT: Kenya: double taxation agreement, Article 11: Dividends
  23. DT11211DT: Kenya: double taxation agreement, Article 12: Interest
  24. DT11212DT: Kenya: double taxation agreement, Article 13: Royalties
  25. DT11213DT: Kenya: double taxation agreement, Article 14: Management fees
  26. DT11214DT: Kenya: double taxation agreement, Article 15: Capital gains
  27. DT11215DT: Kenya: double taxation agreement, Article 16: Independent personal services
  28. DT11216DT: Kenya: double taxation agreement, Article 17: Employments
  29. DT11217DT: Kenya: double taxation agreement, Article 18: Directors' fees
  30. DT11218DT: Kenya: double taxation agreement, Article 19: Artistes and Athletes
  31. DT11219DT: Kenya: double taxation agreement, Article 20: Pensions
  32. DT11220DT: Kenya: double taxation agreement, Article 21: Governmental functions
  33. DT11221DT: Kenya: double taxation agreement, Article 22: Students
  34. DT11222DT: Kenya: double taxation agreement, Article 23: Teachers
  35. DT11223DT: Kenya: double taxation agreement, Article 24: Income not expressly mentioned
  36. DT11224DT: Kenya: double taxation agreement, Article 25: Capital
  37. DT11225DT: Kenya: double taxation agreement, Article 26: Elimination of double taxation
  38. DT11226DT: Kenya: double taxation agreement, Article 27: Personal allowances
  39. DT11227DT: Kenya: double taxation agreement, Article 28: Non-discrimination
  40. DT11228DT: Kenya: double taxation agreement, Article 29: Mutual agreement procedure
  41. DT11229DT: Kenya: double taxation agreement, Article 30: Exchange of information
  42. DT11230DT: Kenya: double taxation agreement, Article 31: Territorial extension
  43. DT11231DT: Kenya: double taxation agreement, Article 32: Entry into force
  44. DT11232DT: Kenya: double taxation agreement, Article 33: Termination
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