On 23 May 2014, Kenya ratified the tax treaty with Mauritius. The treaty was signed 7 May 2012, and is the first of its kind between the two countries. Taxes Covered The treaty covers the income taxes of both countries. Service PE The treaty includes provisions that a service permanent establishment will be deemed constituted if an enterprise of one State furnishes services in the other State through employees or other engaged personnel for the same or connected projects for a period or periods aggregating more than 6 months in any 12 month period. Withholding Tax Rates Dividends - 5%...