On 23 May 2014, Kenya ratified the income and capital tax treaty with Iran. The treaty was signed 29 May 2012. Once the ratification  process is complete, the treaty will be the first of its kind between the two countries to enter into force. An earlier treaty was signed in 2009 but never entered into force. Taxes Covered The treaty covers Kenyan income tax, and Iranian income tax and property tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise of one Contracting State furnishes services in the other State through employees...