On 15 March 2019, Kenya's High Court issued a judgment that the ratification of the 2012 income tax treaty with Mauritius was unconstitutional. The treaty, signed 11 May 2012, was ratified by Kenya on 23 May 2014 through Legal Notice No. 59 of 2014, although it has not entered into force. The Court found that the government failed to subject the 2012 Kenya-Mauritius treaty to the due ratification process in line with the Treaty Making and Ratification Act 2012, which violated constitutional obligations. In particular, the Court found that the government had failed to table the legal notice before parliament,...