Morocco, Kenya continue tax treaty negotiations

Malta and Morocco signed a protocol on 2 January 2026, amending their 2018 income tax treaty. Deputy Prime Minister Borg and Minister Chiappori signed the update to the Bilateral Agreement on the Avoidance of Double Taxation and the Prevention of

Kenya’s revenue authority (KRA) released a public notice on 22 January 2026 regarding updates to the market interest rate for fringe benefit tax and the deemed interest rate on specific non-resident loans. The rates remain unchanged from the

The Senate of Burundi (the upper house of parliament) approved the income tax treaty with Morocco on 13 January 2026. The agreement, signed on 12 May 2025, aims to establish a cooperative fiscal framework to prevent double taxation and tax

Burundi’s National Assembly (lower house) approved the income tax treaty with Morocco on 9 January 2026. The agreement, originally signed on 12 May 2025, aims to establish a cooperative fiscal framework to prevent double taxation and tax

Kenya’s Tax Appeals Tribunal delivered its decision in Patel v Commissioner for Legal Services & Board Co-ordination Services on 28 November 2025, which addresses how the loss carryforward restriction introduced under the Finance Act 2025

The Kenya Revenue Authority (KRA) advised in a public notice on 19 December 2025 that under Regulation 2 of the Tax Procedures (Common Reporting Standards) Regulations, 2023, and the Commissioner’s powers under the Tax Procedures Act, Cap 469B,