CAPE TOWN: The long-awaited double tax agreements proposed by Kenya with South Africa and Mauritius respectively did not come into force.
The treaty between Kenya and South Africa that was signed in November 2010 was ratified by Kenya in October 2014, following earlier ratification by South Africa.
The Mauritius treaty, signed on 7 May 2012, was ratified by Kenya in May 2014. Despite the ratification by Kenya, the final step required to bring the treaties into force (a notification by each contracting state to the other of the completion of the procedures required by its law for the entering into force of the treaty) was not completed by Kenya by 31 December 2014.
Consequently, the treaties can now, at the earliest, only enter into force on 1 January 2016 as it is stipulated that the treaties will become effective on the first of January following the date of the required notification.
