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HMRC internal manual

Double Taxation Relief Manual

DT: Kenya: double taxation agreement, Article 23: Teachers

 

A professor or teacher who visits a Contracting State for a period not exceeding two years for the purpose of teaching at a university, college, school or other educational institution in that Contracting State and who is, or was immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the firstmentioned Contracting State on any remuneration for such teaching in respect of which he is subject to tax in the other Contracting State.