Following the repeal of the DBA, the Kenyan government issued, on 26 June 2020, a subsequent DBA between Kenya and Mauritius. The DBA is substantially similar to the initial DBA and provides for reduced rates of withholding tax on dividends, interest and royalties. The DCM also deals with other relevant issues, including the exchange of information between the two countries and the procedures of mutual agreement. Kenya has concluded double taxation treaties with the following countries: withholding tax paid abroad can only be invoked against Kenyan income tax if there is a unilateral or bilateral relief scheme. Kenya has only eleven bilateral tax treaties allowing for direct tax compensation (and double taxation exemption). cancel the month of June of a calendar year beginning five years after the entry into force of the DCM.