Is Kenya's international tax policy bullit proof? Focussing on treaty abuse anti-avoidance rules on dividends and capital gains

Resource Information

The work Is Kenya's international tax policy bullit proof? Focussing on treaty abuse anti-avoidance rules on dividends and capital gains represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Is Kenya's international tax policy bullit proof? Focussing on treaty abuse anti-avoidance rules on dividends and capital gains

Creator

• Kariuki, G.W

Subject

• anti-avoidance
• capital gains
• dividend
• GAAR
• tax treaty
• treaty abuse
• tax policy

Language

eng

Summary

This thesis focusses on the unilateral and bilateral measures taken in decrease tax avoidance. Particular interest is given to dividends and capital gains transactions. It analyses twelve tax treaties signed by Kenya and looks at its Income Tax Act. It provides a conclusion and and some recommendations

Geographic coverage

Africa

Index

no index present

Language note

English

Literary form

non fiction