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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Contents

Admissible And Inadmissible Taxes

List of countries (in alphabetical order)

Kenya

  1. DT11150
    Kenya: Agreement
  2. DT11151
    Kenya: Taxes admissible under agreement
  3. DT11152
    Kenya: Source of income
  4. DT11153
    Kenya: Subject to tax
  5. DT11154
    Kenya: Dividends
  6. DT11156
    Kenya: Management fees
  7. DT11157
    Kenya: Pensions
  8. DT11158
    Kenya: Visiting teachers
  9. DT11159
    Kenya: Students
  10. DT11160
    Kenya: Tax spared
  11. DT11161
    Kenya: Relief from Kenyan tax
  12. DT11162
    Kenya: Underlying Tax
  13. DT11200
    DT: Kenya: double taxation agreement, Article 1: Personal scope
  14. DT11201
    DT: Kenya: double taxation agreement, Article 2: Taxes covered
  15. DT11202
    DT: Kenya: double taxation agreement, Article 3: General definitions
  16. DT11203
    DT: Kenya: double taxation agreement, Article 4: Fiscal domicile
  17. DT11204
    DT: Kenya: double taxation agreement, Article 5: Permanent Establishment
  18. DT11205
    DT: Kenya: double taxation agreement, Article 6: Limitation of relief
  19. DT11206
    DT: Kenya: double taxation agreement, Article 7: Income from immovable property
  20. DT11207
    DT: Kenya: double taxation agreement, Article 8: Business profits
  21. DT11208
    DT: Kenya: double taxation agreement, Article 9: Shipping and air transport
  22. DT11209
    DT: Kenya: double taxation agreement, Article 10: Associated enterprises
  23. DT11210
    DT: Kenya: double taxation agreement, Article 11: Dividends
  24. DT11211
    DT: Kenya: double taxation agreement, Article 12: Interest
  25. DT11212
    DT: Kenya: double taxation agreement, Article 13: Royalties
  26. DT11213
    DT: Kenya: double taxation agreement, Article 14: Management fees
  27. DT11214
    DT: Kenya: double taxation agreement, Article 15: Capital gains
  28. DT11215
    DT: Kenya: double taxation agreement, Article 16 Independent personal services
  29. DT11216
    DT: Kenya: double taxation agreement, Article 17: Employments
  30. DT11217
    DT: Kenya: double taxation agreement, Article 18: Director's fees
  31. DT11218
    DT: Kenya: double taxation agreement, Article 19 Artistes and Athletes
  32. DT11219
    DT: Kenya: double taxation agreement, Article 20: Pensions
  33. DT11220
    DT: Kenya: double taxation agreement, Article 21: Governmental functions
  34. DT11221
    DT: Kenya: double taxation agreement, Article 22: Students
  35. DT11222
    DT: Kenya: double taxation agreement, Article 23: Teachers
  36. DT11223
    DT: Kenya: double taxation agreement, Article 24: Income not expressly mentioned
  37. DT11224
    DT: Kenya: double taxation agreement, Article 25: Capital
  38. DT11225
    DT: Kenya: double taxation agreement, Article 26: Elimination of double taxation
  39. DT11226
    DT: Kenya: double taxation agreement, Article 27: Personal allowances
  40. DT11227
    DT: Kenya: double taxation agreement, Article 28: Non- discrimination
  41. DT11228
    DT: Kenya: double taxation agreement, Article 29: Mutual agreement procedure
  42. DT11229
    DT: Kenya: double taxation agreement, Article 30: Exchange of information
  43. DT11230
    DT: Kenya: double taxation agreement, Article 31: Territorial extension
  44. DT11231
    DT: Kenya: double taxation agreement, Article 32: Entry into force
  45. DT11232
    DT: Kenya: double taxation agreement, Article 33: Termination