On the 22nd December 2020, the Kenyan National Assembly published a notice on the assembly website that the lower house of parliament had approved the ratification the pending income tax treaty with Mauritius.
The treaty was signed on the 10th April 2019. A protocol amending the treaty was signed on the 16th October 2019. The protocol amended part of the treaty to include the BEPS minimum standards for preventing tax treaty abuse.
Currently, the treaty is not yet in force as ratification instruments have not been exchanged. Once ratification instruments are exchanged, the treaty provisions will generally apply from the 1st January of the year following the entry into force.
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