Transcription of Double Taxation Avoidance Agreements - Deloitte
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Double Taxation Avoidance Agreements - Deloitte
Double Taxation Avoidance AgreementsEstablishing internationally collaborative Taxation regimesNov 20192 Deloitte & Touche 2019 OutlineRevisiting the basics3 DTAA authority8 Model DTAAs11 Focus on Key DTAA provisions15 Recent developments21 Case study27Q&A343 Deloitte & Touche 2019 Revisiting the basics4 Deloitte & Touche 2019 Double Taxation The imposition of tax on the same income by multiple jurisdictions. Two forms exist: Economic Double Taxation the Taxation of the same income, in the hands of different taxpayers, by multiple jurisdictions. Juridical Double Taxation the Taxation of the same income, in the hands of the same taxpayer, by multiple jurisdictions.
• Article 2 (6) Constitution of Kenya, 2010 The supreme law of the land. Provides –‘Any treaty or convention ratified by Kenya shall form part of the Law of Kenya under this Constitution. • Treaty Making and Ratification Act, 2012 Domestic legislation implementing Article 2 …
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