Double Taxation Agreements


Double taxation is a tax principle referring to income taxes paid twice on the same source of income. It can occurs when income is taxed at both the corporate level and personal level; and in international trade or investment when the same income is taxed in two different countries. It mainly occurs because corporations are considered separate legal entities from their shareholders. As such, corporations pay taxes on their annual earnings, just like individuals. When corporations pay out dividends to shareholders, those dividend payments incur income-tax liabilities for the shareholders who receive them, even though the earnings that provided the cash to pay the dividends were already taxed at the corporate level

Double taxation is often an unintended consequence of tax legislation. It is generally seen as a negative element of a tax system, and tax authorities attempt to avoid it whenever possible. A key method authorities use to address double taxation problem is through Double Taxation Agreements (DTAs). DTAs are international agreements between two countries to allocate taxing rights between the two countries that have negotiated the particular DTA. The purpose a DTA is to help the two countries to avoid double taxation. Kenya mainly uses DTAs to avoid double taxation at international level.

No.FlagCountryStatusDate of SigningDate of Entry into ForceAgreementAdditional Information
1AlgeriaUnder Consideration
2BelgiumUnder Negotiation
3BotswanaConcluded (Not Signed)Agreement Document
4CameroonUnder Consideration
5CanadaIn Force27/04/198308/01/1987Agreement Document
6ChinaSigned (Not In Force)21/09/2017
7DenmarkIn Force13/12/197215/03/1973Agreement Document
8Democratic Republic of CongoUnder Consideration
9East African CommunitySigned (Not In Force)30/11/2010Agreement Document
10EgyptUnder Negotiation
11EthiopiaUnder Consideration
12FranceIn Force04/12/200701/11/2010Agreement Document
13GermanyIn Force17/05/197701/01/1980
14GhanaUnder Consideration
15IndiaAgreement DocumentLegal Notice
16IranIn Force29/05/201213/07/2017Agreement Document
17IrelandProposedAgreement Document
18ItalySigned (Not In Force)03/03/2016
19Ivory CoastUnder Consideration
20JapanUnder Negotiation
21JordanUnder Consideration
22KoreaIn Force07/07/201403/04/2017
23KuwaitSigned (Not In Force)12/11/2013Agreement Document
24MacedoniaUnder Consideration
25MalawiUnder Consideration
26MalaysiaUnder Negotiation
27MauritiusSigned (Not In Force)07/05/2012Agreement Document
28MozambiqueUnder Consideration
29NetherlandsSigned (Not In Force)22/07/2015Agreement Document
30NigeriaConcluded (Not Signed)
31NorwayIn Force13/12/197210/09/1973Agreement Document
32PortugalConcluded (Not Signed)10/07/2018
33QatarIn Force23/04/201425/06/2015
34RussiaUnder Consideration
35Saudi ArabiaConcluded (Not Signed)Agreement Document
36SenegalUnder Consideration
37SeychellesIn Force17/03/2014Agreement Document
38SingaporeConcluded (Not Signed)
39South AfricaIn Force26/11/201001/01/2015Agreement Document
40South SudanUnder Consideration
41SpainUnder Negotiation
42SudanUnder Consideration
43SwedenIn Force28/06/197328/12/1973Agreement Document
44ThailandConcluded (Not Signed)
45TurkeyConcluded (Not Signed)Agreement Document
46United Arab EmiratesIn Force21/11/201122/02/2017Agreement Document
47United KingdomIn Force 31/07/1973 30/07/1977Agreement Document
48ZambiaIn Force 27/08/1968 01/01/1964Agreement Document
49ZimbabweUnder Consideration

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