PROTOCOL - Protocol - Kenya

PROTOCOL At the moment of signing the Agreement this day concluded between the Government of the Republic of India and the Government of the Republic of Kenya for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, the undersigned have agreed upon the following provisions which shall be an integral part of the Agreement: 1. For the purposes of computing the time limit in paragraph 3 (a) of Article 5, it is understood that the six months period begins as of the date on which the construction activity itself begins; it does not take into account the time spent solely on preparatory activities. 2. It is understood that if the domestic law of a Contracting State is more beneficial to a resident of the other Contracting State than the provisions of this Agreement, then the provisions of the domestic law of the first-mentioned State shall apply to the extent they are more beneficial to such a resident. IN WITNESS WHEREOF, the undersigned, being duly authorized by their respective Governments, have signed this Protocol. DONE in duplicate at Nairobi on this 11th day of July 2016 each, in the Hindi and English Languages, both texts being equally authentic. In case of divergence of interpretation, the English text shall prevail. For the Government of the Republic of India For the government of Republic of Kenya sd (Suchitra Durai) H.E HIGH COMMISSIONER OF THE REPUBLIC OF INDIA FOR THE REPUBLIC OF INDIA sd (Henry Rotich) CABINET SECRETARY NATIONAL TREASURY FOR THE REPUBLIC OF KENYA