| 000 -LEADER | |
|---|---|
| fixed length control field | 00982nam a2200145 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 978-9966-1854-5-7 |
| 100 ## - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Odari, E. |
| 245 ## - TITLE STATEMENT | |
| Title | Tax Drainage : Kenya/Mauritius DTA and its Potential Impact on Tax Base Erosion in Kenya |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Kenya |
| Name of publisher | Tax Justice Network |
| Year of publication | 2015 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | 28p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | This study adduces evidence that demonstrates that the Kenya/Mauritius DTA will significantly affect Kenya’s revenue base. The study notes that the Kenya/Mauritius DTA has included a number of clauses on permanent establishments, business profits, dividends, interest and capital gains tax that may negate the country’s ability to collect taxes as these clauses have qualifying measures that are inconsistent with the UN Model Convention which is a benchmark for DTA negotiations conducted by developing countries. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Taxation, Tax Evasion, Tax Erosion |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | iffoadatabase.trustafrica.org/iff/Kenya-Mauritius-DTA-TJN-A-2015.pdf |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Computer Files |
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