English to German Law/Patents Law: Taxation & Customs

For future reference, it is important to note that the Kenyan ITA includes specific legislation that relates to a non resident persons carrying on in Kenya the business of transmitting messages by cable or by radio communication and earning income from Kenya as a result of such activities. Section 9(2) of the ITA includes a deemed source proviso that applies regardless of such a non resident person’s PE status.

ITA = Income Tax Act