Tax alert

Kenya – Mauritius Double Taxation Agreement Invalidated

Kenya Mauritius DTA

The High Court in Nairobi delivered the long awaited judgement in the petition challenging the validity of the Kenya – Mauritius Double Taxation Avoidance Agreement.

It is important to note that the High Court did not invalidate the DTA because of a provision(s) contained therein. The invalidation was purely on the grounds that due process was not followed.

It therefore remains open for the Cabinet Secretary - Treasury to publish the legal notice afresh and present it to parliament for scrutiny in compliance with law.

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