Trick Or Treat(Y)? Kenya’s Tax Treaty Giveaways to Tax Heavens

This publication examines Kenya's double tax treaties (DTAs) and their implications for tax havens. It delves into the legal framework of DTAs in Kenya and highlights key concerns related to source versus residence-based principles, treaty shopping, round-tripping, tax neutrality, and limitation of treaty benefits. The publication includes a comparative analysis of the key tax provisions between Mauritius, the Netherlands, and the United Arab Emirates as signed by Kenya, based on the UN, OECD, and ATAF models. It concludes with recommendations aimed at addressing the challenges posed by these tax treaty giveaways to tax havens.