The income tax treaty between Barbados and Kenya was signed on 7 December 2019. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Barbados income tax and corporation tax and covers Kenyan income tax chargeable in accordance with the provisions of the Income Tax Act. Residence If a person other than an individual is considered resident in both Contracting States, the competent authorities of both States will determine its residence for the purpose of the treaty through mutual agreement, having regard to its place of effective management, the place where it is...