Advanced Taxation — Taxation of Cross- Border Activities — PREVIEW Course: CPA — Certified Public Accountant | Level: Advanced Level 1 This is a free preview covering the introduction and Section 1 only. Contents (full paper) 1. Residence and cross-border taxation — *included in this preview* 2. Trading in vs trading with a country — full version only 3. Double taxation agreements (DTAs) — full version only 4. Regional trade blocs: EAC and COMESA — full version only 5. Most Favoured Nation status — full version only 6. One-Stop Border Posts (OSBPs) — full version only 7. Generalised System of Preferences (GSP) and AGOA — full version only 8. Tax havens and treaty shopping — full version only 9. Tax Information Exchange Agreements (TIEA) — full version only 10. Transfer pricing and the OECD guidelines — full version only 11. Case law: the role of OECD guidance in Kenyan practice — full version only 12. Full worked question — double taxation relief — full version only 13. Self-assessment question bank, 10 original questions with model answers — full version only 14. Exam technique and revision checklist — full version only 1. Residence and cross-border taxation Why residence matters: • Tax liability in Kenya turns on *residence*, not nationality. • Residents: taxed on worldwide income (Kenya + foreign employment income), at graduated rates. • Non-residents: taxed only on Kenya-sourced income, often at special/flat withholding rates. Individual — resident if: • Has a permanent home in Kenya and was present for any period in the year; or • No permanent home, but present "e183 days total in the year; or • No permanent home, but present in the current year *and* averaged >122 days/year over the two preceding years. Body of persons — resident if: • Incorporated under Kenyan law; or • Management and control exercised in Kenya during the year; or • Gazetted as resident by the Cabinet Secretary, National Treasury. Unlock the full paper The complete version includes DTAs and the credit-relief method, EAC/COMESA integration stages, MFN status, OSBPs, GSP/AGOA, tax havens and treaty shopping, TIEAs, transfer pricing under the OECD guidelines, a fully worked double-taxation-relief question, and a 10-question original self- assessment kit with model answers. Purchase the full paper to continue. CPA Advanced Level 1 — Advanced Taxation (Preview) — Page 1 of 2 CPA Advanced Level 1 — Advanced Taxation (Preview) — Page 2 of 2