The legal notice ratifying Kenya's pending income tax treaty with South Africa was published in Kenya's Official Gazette on 10 October 2014. The treaty, signed 26 November 2010, is the first of its kind between the two countries, although an earlier 1956 treaty (terminated) between South Africa and the U.K. had applied for Kenya. Taxes Covered The treaty covers Kenyan income tax, and South African normal tax, secondary tax on companies, withholding tax on royalties and the tax on foreign entertainers and sportspersons. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an...