A protocol amending the new Kenya-Mauritius Double Taxation Avoidance Agreement (“DTAA") was signed on 16 October 2019, details of which will be disclosed once the new DTAA and the accompanying protocol are ratified by both states.

It will be recalled that a new Kenya-Mauritius DTAA was signed earlier this year, in April 2019, following the ruling of the High Court of Kenya in March 2019 to nullify the initial DTAA that was signed in May 2012 since it was never laid before the House of Parliament within the deadline prescribed in the Statutory Instruments Act 2013 (Kenyan law). ITL issued a newsletter on the signing of the new DTAA – this can be accessed again by clicking on the link below:

Read article: Kenya signs new tax treaty with Mauritius