The new income tax treaty between Kenya and Singapore was signed on 23 September 2024. The new treaty terminates the 2018 tax treaty between the two countries, which never entered into force. Taxes Covered The treaty covers Kenya income tax chargeable in accordance with the provisions of the Income Tax Act, Cap. 470 of the laws of Kenya, and covers Singapore income tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services within a Contracting State through employees or other engaged personnel for the same or connected project for...