This document is the Double Taxation Relief (Burundi, Rwanda, Uganda and the United Republic of Tanzania) Notice, 2014, which specifies arrangements made between the Governments of Kenya, Burundi, Rwanda, Uganda, and Tanzania in an agreement signed on November 30, 2010. The agreement aims to afford relief from double taxation in relation to income tax and similar taxes.Taxes Covered:The agreement applies to taxes on income imposed on behalf of a Contracting State or its political subdivisions. Existing taxes covered include:

• In Kenya, the income tax chargeable under the Income Tax Act, Cap. 470.

• In Tanzania, the tax on income chargeable under the Income Tax Act, Cap. 332.

• In Uganda, the tax on income chargeable under the Income Tax Act, Cap. 340.

• In Rwanda, the tax on income chargeable under Law No. 16/2005 and the tax on rent of immovable property under Law No. 17/2005.

• In Burundi, the tax on income chargeable under the income tax acts of 1963.

Key Taxation Rules for Specific Income:

• Dividends: May be taxed in the recipient's state, and also in the paying company's state. If the recipient is the beneficial owner, the tax in the paying state is fixed at 5 percent of the gross amount.

• Interest: May be taxed in the recipient's state, and also where it arises. If the beneficial owner is the recipient, the tax where it arises is fixed at 10 percent of the gross amount. Interest owned by a Government, political subdivision, or a wholly-owned institution/body/board of the other Contracting State is exempt in the state where it arises.

• Royalties: May be taxed in the recipient's state, and also where they arise. If the beneficial owner is a resident of the other Contracting State, the tax where they arise is fixed at 10 percent of the gross amount.

• Management or Professional Fees: May be taxed in the recipient's state, and also where they arise. If the beneficial owner is a resident of the other Contracting State, the tax where they arise is fixed at 10 percent of the gross amount.

Entry into Force and Termination:The Agreement enters into force on the date of the last notification of completion of required procedures by the Contracting States. A Contracting State may terminate the Agreement by giving written notice not later than June 30th of any calendar year starting five years after the year of entry into force. The agreement was dated the 15th September, 2014.