The Supreme Tax Court has held that the Canadian double tax treaty of 1981 - in force up to 2000 - does not make treaty exemption dependent upon actual taxation in the other state.

The Supreme Tax Court has confirmed the provisions of the Corporation and Income Tax Acts subjecting corporation tax refunds to foreign shareholders to treaty rate dividend withholding tax.

Every year, in its annual report, the Competition Authority of Kenya discloses the number of cases that it has handled and the corresponding decisions made. If you analyze these cases and the resultant decisions...