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Contents

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. Double Taxation Relief Manual: Kenya: contents
  2. DT: Kenya: double taxation agreement, Article 10: Associated enterprises

DT11209 | DT: Kenya: double taxation agreement, Article 10: Associated enterprises

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Text available on HMRC tax treaty pages.

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