Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Website Last updated:
June 26, 2026
Agreement between the Government of the UNITED ARAB EMIRATES and the Government of the REPUBLIC OF KENYA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
[GTL Notes - See Protocol]
Preamble
The Government of the United Arab Emirates and the Government of the Republic of Kenya: desiring to further enhance the existing economic cooperation by concluding an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income From Hydrocarbons
Article 7 - Income From Immovable Property
Article 8 - Business Profits
Article 9 - Shipping And Air Transport
Article 10 - Associated Enterprises
Article 11 - Dividends
Article 12 - Interest
Article 13 - Royalties
Article 14 - Capital Gains
Article 15 - Independent Personal Services
Article 16 - Dependent Personal Services
Article 17 - Directors' Fees
Article 18 - Artistes And Sportspersons
Article 19 - Pensions, Annuities And Social Security Payments
Article 20 - Remuneration And Pension In Respect Of Government Service
Article 21 - Professors, Teachers And Researchers
Article 22 - Students And Business Apprentices
Article 23 - Other Income
Article 24 - Elimination Of Double Taxation
Article 25 - Non-discrimination
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange Of Information
Article 28 - Diplomatic Agents And Consular Officers
Article 29 - Entry Into Force
Article 30 - Termination
Protocol