The document summarizes the key provisions of the Double Taxation Avoidance Agreement (DTAA) and Investment Promotion Agreement (IPPA) between Mauritius and Kenya. The DTAA will take effect from January 2015 and provides benefits for Mauritius companies investing in Kenya, including tax credits and exempting capital gains tax on the sale of shares of a Kenyan company. The IPPA aims to encourage and protect investments between the two countries.