Abstract
Tax treaties are a major cog in the international taxation system acting as the centrepiece of the interaction between national and international fiscal laws. An investigation of the effects that one may have on the other reveals that the relationship is far from simple. Recently, it has become more apparent that the tax treaties of most countries in sub-Saharan Africa are not especially robust against abuse. Changes to treaty practice, therefore, are required for these countries to strengthen the integrity of their treaty networks. While the importance of these instruments cannot be overstated, the suitability of certain provisions within these agreements for each state is still a matter of great conjecture. This chapter represents a ringing endorsement that the entering and subsequent conclusion of tax treaties in Kenya should be couched in a policy instrument and should not merely be left to the discretion of the negotiators and other associated actors.
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Waris, A., Oyare, E. (2021). Taxation Systems and Public Policy in Kenya: Unpacking the Unwritten Tax Treaty Policy. In: Onyango, G., Hyden, G. (eds) Governing Kenya. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-61784-4_12
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