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Meeting ID: 349 675 7883
Passcode: KenyaTAT
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Meeting ID: 349 675 7883
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Review from Webinar Day 1 (09.05 - 09.15 EAT)

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Review from Webinar Day 1 (09.05 - 09.15 EAT)

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Session 1: Continued An Overview of Kenya's Tax Review  (09.15 - 10.00 EAT)

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Session 1: Continued An Overview of Kenya's Tax Review  (09.15 - 10.00 EAT)

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Kenya’s tax system-international dimensions (1)

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Session 2: Tax in a Global World (10.10 - 11.55 EAT)

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Session 2: Tax in a Global World (10.10 - 11.55 EAT)

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45 minutes presentation and Q&A about:

Cross border activities

Free, global movement of people, capital, goods & services

Around 1920: double taxation obstacle?

OECD Model tax treaty (Resident state prevails)

Later: UN Model tax treaty (Focus more on source state)

Allocation rules in tax treaty

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Day 1 Session 2 - Introduction to International Tax - 2202222 0700-0800 Paul

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Session 3: Purpose of Tax Treaties (11.05 - 11.50 EAT)

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Session 3: Purpose of Tax Treaties (11.05 - 11.50 EAT)

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45 minutes presentation and Q&A about:
- Introduce the concept of tax treaties
- OESO and UN model - some history

- Preambles of the model: key differences

- Role of commentaries

- Relationship to Kenyan national law

- International tax community: TIWB initiative/ATAF/OECD/G 20

- How can the participants stay up to date?

What - sources of info are available? NGOs?

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Day 2 Session 3 - Premkumar Baldewsing for TAT purpose of tax treaties Prem 0900-1000

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Session 4:  Business Profits / Transfer Pricing (12.00 - 12.45 EAT)

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Session 4:  Business Profits / Transfer Pricing (12.00 - 12.45 EAT)

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2.4 Day Session 4 tranfer pricing Eric 11-12