{"id":192534,"date":"2018-02-26T14:00:23","date_gmt":"2018-02-26T08:30:23","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=192534"},"modified":"2018-02-26T14:00:23","modified_gmt":"2018-02-26T08:30:23","slug":"revised-double-taxation-avoidance-agreement-india-kenya-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/26\/revised-double-taxation-avoidance-agreement-india-kenya-notified\/","title":{"rendered":"Revised Double Taxation Avoidance Agreement between India and Kenya notified"},"content":{"rendered":"

The Double Taxation Avoidance Agreement (DTAA) between India and Kenya was signed and notified in 1985.\u00a0 Subsequently, the DTAA was renegotiated and a revised DTAA was signed between both countries on 11th<\/sup> July, 2016.\u00a0 The revised DTAA has been notified in the Official Gazette on 19th<\/sup> February, 2018.<\/p>\n

Some of the key features of the revised DTAA are highlighted as under:<\/p>\n

    \n
  1. In order to promote cross border flow of investments and technology, the revised DTAA provides for reduction in withholding tax rates from 15% to 10% on dividends, from 15% to 10% on interest, from 20% to 10% on royalties and from 17.5% to 10% on fees for management, professional and technical services.<\/li>\n
  2. The revised DTAA provides for a new Article on Limitation of Benefits to allow treaty benefits to bonafide residents of both countries, to combat treaty abuse by third country residents and to allow application of domestic law to prevent tax avoidance or evasion.<\/li>\n
  3. The Article on Exchange of Information has been updated to the latest international standard to provide for exchange of information, including banking information for tax purposes, to the widest possible extent.<\/li>\n
  4. A new Article on Assistance in Collection of Taxes has also been provided in the revised treaty which will enable assistance in collection of tax revenue claims between both countries.<\/li>\n<\/ol>\n

    The revised DTAA will improve transparency in tax matters, help curb tax evasion and tax avoidance, remove double taxation and will stimulate the flow of investment, technology and services between India and Kenya.<\/p>\n

    Ministry of Finance<\/p>\n","protected":false},"excerpt":{"rendered":"

    The Double Taxation Avoidance Agreement (DTAA) between India and Kenya was signed and notified in 1985.\u00a0 Subsequently, the DTAA was renegotiated and <\/p>\n","protected":false},"author":91,"featured_media":63591,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4711],"tags":[],"class_list":["post-192534","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxation"],"yoast_head":"\nRevised Double Taxation Avoidance Agreement between India and Kenya notified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/26\/revised-double-taxation-avoidance-agreement-india-kenya-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" 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A new revised Double Taxation Avoidance Agreement (DTAA)\u2026","rel":"","context":"In "News"","block_context":{"text":"News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":86911,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/11\/21\/india-and-cyprus-sign-revised-double-taxation-avoidance-and-the-prevention-of-fiscal-evasion-agreement\/","url_meta":{"origin":192534,"position":1},"title":"India and Cyprus sign revised Double Taxation Avoidance and the Prevention of Fiscal Evasion Agreement","author":"Saba","date":"November 21, 2016","format":false,"excerpt":"A revised Agreement between India and Cyprus for the Avoidance of Double Taxation and the Prevention of Fiscal evasion (DTAA) with respect to taxes on income, along with its Protocol, was signed today in Nicosia, which will replace the existing DTAA that was signed by two countries on 13th June\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":168564,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/11\/14\/protocol-amending-agreement-india-kyrgyz-republic-avoidance-double-taxation-prevention-fiscal-evasion-approved\/","url_meta":{"origin":192534,"position":2},"title":"Protocol amending Agreement between India and Kyrgyz Republic for avoidance of double taxation and prevention of fiscal evasion, approved","author":"Saba","date":"November 14, 2017","format":false,"excerpt":"The Union Cabinet has given its approval for the protocol amending the Agreement between India and Kyrgyz Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The Protocol amending Double Taxation Avoidance Agreement (DTAA) aims to update Article 26 (Exchange\u2026","rel":"","context":"In "News"","block_context":{"text":"News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/12\/DSC_4762-e1474523869607.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":96601,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/01\/04\/india-and-singapore-sign-third-protocol-for-amending-the-double-taxation-avoidance-agreement-providing-for-source-based-taxation-of-capital-gains-arising-on-transfer-of-shares-in-a-company\/","url_meta":{"origin":192534,"position":3},"title":"India and Singapore sign Third Protocol for amending Double Taxation Avoidance Agreement, providing for source based taxation of capital gains arising on transfer of shares in a company","author":"Saba","date":"January 4, 2017","format":false,"excerpt":"India and Singapore have amended the DTAA for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income, by signing a Third Protocol today. This is in line with India\u2019s treaty policy to prevent double non-taxation, curb revenue loss and check the menace of\u2026","rel":"","context":"In "News"","block_context":{"text":"News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":115771,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/03\/24\/third-protocol-amending-india-singapore-dtaa-to-provide-for-source-based-taxation-of-capital-gains-arising-on-sale-of-shares-in-a-company\/","url_meta":{"origin":192534,"position":4},"title":"Third Protocol amending India-Singapore DTAA to provide for source based taxation of capital gains arising on sale of shares in a company","author":"Saba","date":"March 24, 2017","format":false,"excerpt":"The Third Protocol amending India-Singapore Double Taxation Avoidance Agreement (DTAA) which was signed on 30th December, 2016, has come into force on 27th February 2017. The same has been notified in the Official Gazette. The India-Singapore DTAA at present provides for residence based taxation of Capital Gains of shares in\u2026","rel":"","context":"In "News"","block_context":{"text":"News","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":225545,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/02\/13\/cabinet-approves-protocol-amending-agreement-between-india-sri-lanka-for-avoidance-of-double-taxation-and-prevention-of-fiscal-evasion-with-respect-to-taxes-on-income\/","url_meta":{"origin":192534,"position":5},"title":"Cabinet approves — Protocol amending Agreement between India & Sri Lanka for avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income","author":"Bhumika Indulia","date":"February 13, 2020","format":false,"excerpt":"The Union Cabinet has approved the Signing and Ratification of the Protocol amending the Agreement between India and Sri Lanka for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. 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