Officials from Kenya and Seychelles signed an income tax treaty on 19 March 2014. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Kenyan income tax and Seychelles business tax, income and non-monetary benefits tax, and petroleum 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 a period or periods aggregating more than 6 months in any 12-month period. Withholding Tax Rates...