The Good the Bad and the Ugly - An Examination of Kenya's DTAs with Turkey and Portugal

This publication examines Kenya's double tax agreements (DTAs) with Turkey and Portugal, analyzing various aspects of the treaties. It highlights the positive aspects, such as services Permanent Establishment and fees from technical services, along with the negative aspects, including the determination of residence for individuals, taxation on dividends, and challenges in determining covered persons. The publication also delves into the complexities of taxation on income from shipping and air transport, capital gains tax on share alienation, and the impact of the Most Favoured Nation clause. It concludes with recommendations to address the shortcomings and improve the effectiveness of the DTAs.