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Contents

Official guidance

Double Taxation Relief Manual

DT11150PP · Double Taxation Relief Manual: Kenya

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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

Double Taxation Relief Manual: Kenya: contents
Kenya: Underlying Tax

DT11162 | Kenya: Underlying Tax

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Text available on HMRC tax treaty pages.