Kenya’s government has shown interest in restarting negotiations to revise its 1968 tax treaty with Zambia, the 1977 tax treaty with Germany, and the 2012 tax treaty with Iran. This follows after the Kenyan government decided to align its tax treaties with these countries as per the OECD BEPS standards.
The purpose of the Kenyan government’s double taxation agreements(DTAs) with Zambia, Germany, and Iran is to avoid double taxation and prevent fiscal evasion concerning income taxes. Kenya primarily utilizes DTAs to prevent double taxation on an international scale.
Any resulting revisions to these tax treaties will be the first major updates to them and must be finalized, signed, and ratified before they can take effect.