The Resource Can a treaty create taxing rights for a contracting state? : examining the differences in the definition of "permanent establishment" in Kenya's domestic law and treaties

Can a treaty create taxing rights for a contracting state? : examining the differences in the definition of "permanent establishment" in Kenya's domestic law and treaties

Label
Can a treaty create taxing rights for a contracting state? : examining the differences in the definition of "permanent establishment" in Kenya's domestic law and treaties
Title
Can a treaty create taxing rights for a contracting state? : examining the differences in the definition of "permanent establishment" in Kenya's domestic law and treaties
Creator
Subject
Language
eng
Summary
This White Paper looks at the definition of permanent establishment in Kenya's Income Tax Act 1970, as amended (hereinafter ?the ITA?), to determine the extent to which the definition is effective in providing certainty as to when a non-resident's activities will be considered to meet the PE threshold and, therefore, taxable in Kenya on business profits from such activities
http://library.link/vocab/creatorName
Muyaa, E
Geographic coverage
Africa
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IBFD White papers
http://library.link/vocab/subjectName
  • PE
  • non-resident
  • business profits
  • tax treaty
Label
Can a treaty create taxing rights for a contracting state? : examining the differences in the definition of "permanent establishment" in Kenya's domestic law and treaties
Instantiates
Publication
Extent
6 p.
Label
Can a treaty create taxing rights for a contracting state? : examining the differences in the definition of "permanent establishment" in Kenya's domestic law and treaties
Publication
Extent
6 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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