Kenya has 15 tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements comply with the minimum standard.
Kenya signed the MLI in 2019. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Kenya indicated has not listed its agreements with Germany, Korea and Zambia under the MLI, but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreement with Germany and Korea. Korea has listed its agreement with Kenya under the MLI.
Kenya is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.1