THE INTERACTIONS OF NATIONAL AND INTERNATIONAL TAX LAW AND THE KENYA - MAURITIUS TAX TREATY
Keywords:
Anti avoidance tax rules, double taxation agreements, treaty shopping, Kenya, Mauritius, preferential tax regimes
Abstract
International tax rules and norms interact in complex ways with national law, mediated by the professional practices and techniques of lawyers and other tax advisers and practitioners. The current controversy over the proposed tax treaty between Kenya and Mauritius illustrates some of the features of these practices, as well as the policy issues at stake for both the fairness and effectiveness of taxation and the effects of tax treaties on international investment. A clearer understanding of these issues can greatly facilitate public debate on both the role of tax treaties and the current efforts to reform international tax rules.
