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Some well awaited certainty on Kenyan withholding taxes for inbound services
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A recent decision by the Tax Appeals Tribunal of Kenya has provided much needed clarity on withholding tax payable by South African residents providing services to Kenyan entities
Kenya applies a 20 % withholding tax on payments made for services rendered by non-residents to Kenyan residents. South African residents providing such services have argued that the withholding tax provisions should not apply because under Article 7 of the South Africa-Kenya Double Tax Agreement (DTA), South Africa has the taxing rights on the service income (provided the South African entit