Double Taxation Agreements: How they Work


Introduction According to the United Nations, Double Taxation Agreements (DTAs) are “bilateral agreements between two countries which allocate taxing rights over income between those two countries thereby preventing double taxation of income. The main objective of DTAs therefore, is to prevent and or eliminate avoidance and evasion of taxes on income and capital by both […]

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52 ECONOMIC FALLACIES

The Institute of Economic Affairs (IEA-Kenya) has made a compilation of 52 essays that refutes common statements about the Kenyan economy that lack sound Economic rationale.