Article 24 - Income not expressly mentioned - Kenya (Old - Effective upto 29-08-2017)

Article 24 : Income not expressly mentioned 1. Items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing articles of this Convention in respect of which he is subject to tax in that State shall be taxable only in that State. 2. However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises and according to the law of that State.