Kenya

Kenya has exchange of information relationships with 23 jurisdictions through 23 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Germany DTC  17 May 1977  1977-05-17 17 Jul 1980  1980-07-17 No No
France DTC  4 Dec 2007  2007-12-04 1 Nov 2010  2010-11-01 Yes Yes
Mauritius DTC  7 May 2012  2012-05-07 not yet in force  1900-01-01 Yes Yes
Rwanda DTC  30 Nov 2010  2010-11-30 not yet in force  1900-01-01 Unreviewed No
Italy DTC  15 Oct 1979  1979-10-15 not yet in force  1900-01-01 Yes No
Tanzania DTC  30 Nov 2010  2010-11-30 not yet in force  1900-01-01 Unreviewed No
Netherlands DTC  22 Jul 2015  2015-07-22 not yet in force  1900-01-01 Unreviewed Yes
Korea, Republic of DTC  8 Jul 2014  2014-07-08 3 Apr 2017  2017-04-03 Yes Yes
Kuwait DTC  12 Nov 2013  2013-11-12 not yet in force  1900-01-01 Yes Yes
Uganda DTC  30 Nov 2010  2010-11-30 not yet in force  1900-01-01 Yes No
Iran DTC  29 May 2012  2012-05-29 not yet in force  1900-01-01 Unreviewed Yes
Burundi DTC  30 Nov 2010  2010-11-30 not yet in force  1900-01-01 Unreviewed No
Denmark DTC  13 Dec 1972  1972-12-13 15 Mar 1973  1973-03-15 Yes No
South Africa DTC  26 Nov 2010  2010-11-26 19 Jun 2015  2015-06-19 Yes Yes
Qatar DTC  23 Apr 2014  2014-04-23 not yet in force  1900-01-01 Yes Yes
India DTC  12 Apr 1985  1985-04-12 20 Aug 1985  1985-08-20 Yes No
United Kingdom DTC  31 Jul 1973  1973-07-31 1 Jan 1974  1974-01-01 No No
Seychelles DTC  17 May 2014  2014-05-17 9 Apr 2015  2015-04-09 Yes Yes
Sweden DTC  28 Jun 1973  1973-06-28 28 Dec 1973  1973-12-28 No No
Canada DTC  27 Apr 1983  1983-04-27 8 Jan 1987  1987-01-08 Yes No
United Arab Emirates DTC  11 Nov 2011  2011-11-11 not yet in force  1900-01-01 Yes Yes
Zambia DTC  8 Aug 1969  1969-08-08 1 Apr 1964  1964-04-01 Unreviewed No
Norway DTC  13 Dec 1972  1972-12-13 9 Oct 1973  1973-10-09 Yes No