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{
"id": 1407031,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407031/?format=api",
"text_counter": 601,
"type": "heading",
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"speaker": null,
"content": "COMMUNICATION FROM THE CHAIR"
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{
"id": 1407032,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407032/?format=api",
"text_counter": 602,
"type": "speech",
"speaker_name": "Hon. Speaker",
"speaker_title": "",
"speaker": null,
"content": "Order, Hon. Members. Take your seats. I have a Communication to make in pursuance to what you have just voted on. Take your seat, Hon. Mathenge. You are too tall to be upstanding for too long. Hon. Members, following the Resolution of the House to establish a Select Committee to investigate the allegations contained in the Special Motion for the dismissal of the Hon. Franklin Mithika Linturi as the Cabinet Secretary for Agriculture and Livestock Development, I wish to guide the House on the process that will follow now that the Select Committee has just been appointed. As you are aware, the Committee will be involved in Quasi-Judicial proceedings. In this regard, it must operate within the requirements of the Constitution, relevant statutes and the provisions of our Standing Orders. For avoidance of doubt, I wish to guide the Select Committee that the Committee should hold its first meeting today at 6.00 p.m. During this meeting, the Committee is expected, among others, to elect a Chairperson and Vice-Chairperson from amongst its Members, agree on its calendar of events given the strict timeline applicable to the process, and adopt rules on the conduct of its investigation. The Clerk of the National Assembly has made arrangements for the meeting to be held in Committee Room 9. In its investigation, the Committee is expected to hear the Cabinet Secretary either in person, through a representative or both in person and through a representative. My predecessor, Hon. Justin Muturi, has previously guided this House that proceedings relating to the removal of persons from office are quasi-judicial in nature and require judicious attention and sobriety. I have instructed the Clerk of the National Assembly to formulate draft rules on the conduct of its investigation which accord with existing constitutional and statutory provisions on the principles of natural justice, fair hearing and fair administrative action. I urge the Committee to consider and adopt these rules to guide its operations. The Committee should prioritize affording a fair and adequate hearing to the Cabinet Secretary and any relevant"
},
{
"id": 1407033,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407033/?format=api",
"text_counter": 603,
"type": "speech",
"speaker_name": "Hon. Speaker",
"speaker_title": "",
"speaker": null,
"content": "The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor"
},
{
"id": 1407034,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407034/?format=api",
"text_counter": 604,
"type": "speech",
"speaker_name": "Hon. Speaker",
"speaker_title": "",
"speaker": null,
"content": "witnesses. Additionally, the Committee must always remain decorous and civil towards the parties that appear before it. In line with the requirements of Article 152(7)(b) of the Constitution, I wish to reiterate that the Committee should submit its report to the House within ten days of its formation. Computation of the timeline in accordance with the provisions of Article 259(5) and 259(7) of the Constitution requires the Committee to submit its report on or before Monday, 13th May 2024. Thereafter, I shall invoke the provisions of Standing Order 66(3) and summon the House for a Special Sitting for the tabling of the Report and disposal of the matter in accordance with the provisions of Article 152(9) of the Constitution. The Select Committee and the House stand guided. Thank you. Next Order."
},
{
"id": 1407035,
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"text_counter": 605,
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"speaker_title": "",
"speaker": null,
"content": "MOTION"
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"id": 1407036,
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"text_counter": 606,
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"speaker": null,
"content": "ADOPTION OF REPORT ON RATIFICATION OF THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING"
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{
"id": 1407037,
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"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": " Hon. Speaker, I beg to move the following Motion: THAT, this House adopts the Report of the Departmental Committee on Finance and National Planning on its consideration of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, laid on the Table of the House on Tuesday, 30th April 2024 and, pursuant to the provisions of Section 8(4) of the Treaty Making and Ratification Act, 2012, approves the Ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, subject to reservations on Article 5 (Application of Methods for Elimination of Double Taxation) and Article 16 (Mutual Agreement Procedure). Hon. Speaker, first, I wish to extend my gratitude to you, and the Clerk of the National Assembly, for the support you accorded to us during the consideration of this convention. In the same light, I applaud the Members of the Committee for efficiently and, as always, canvasing the Multi-Lateral Instruments (MLI). I also thank the secretariat for always being diligent in their support of the Committee. The Committee further wishes to commend the following institutions for submitting their views on the convention: 1. The National Treasury and Economic Planning; 2. The Law Society of Kenya; 3. PricewaterhouseCoopers (PWC); 4. Bowmans LLP; 5. Anjarwala and Khanna Advocates; 6. PKF; 7. RSM (Eastern Africa); 8. Ernst & Young; 9. Okoa Uchumi; 10. KEPSA; 11. ICPAK; and many other institutions that have always endeavoured to provide their views to our Committee every time we have had a matter under our consideration."
},
{
"id": 1407038,
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"text_counter": 608,
"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "The electronic version of the Official Hansard Report is for information purposesonly. A certified version of this Report can be obtained from the Hansard Editor"
},
{
"id": 1407039,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407039/?format=api",
"text_counter": 609,
"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "Over the last ten years, there has been a growing concern about the use of tax avoidance strategies by multinational enterprises that exploit gaps and mismatches in national tax laws to shift profits to low or no-tax jurisdictions where there is little or no economic activity. This is referred to as Base Erosion and Profit Shifting (BEPS). In response to these concerns, the G20 and the OECD, together with many advanced and developing countries and regional tax bodies, have been working to develop new rules and processes to strengthen the international tax system and tackle tax avoidance. The result is a multinational instruments treaty that is being born today. This group of companies is referred to as the Inclusive Framework on BEPS, of which Kenya became a member in January 2017. It consists of 140 countries and jurisdictions. The inclusive framework has allowed Kenya to work on an equal footing with other countries to tackle tax avoidance by developing recommendations that are aimed at realigning taxation with the location where economic activity takes place and value is created. What is the rationale of MLI? The approval of this ratification on the multilateral instruments will put in place measures to curb double tax agreements, enhance clarity on taxation of partnerships to ensure that there is no evasion of taxes, make dispute resolution mechanism more effective, and broaden the tax base by ensuring that multilateral enterprises do not avoid taxation on the basis of their activities in the country. This has been done through avoidance of permanent establishment status. In addition, the ratification of MLI will improve Kenya's efforts to improve resource mobilisation for enhanced financing of the public sector and other development needs. In particular, MLI measures will ensure the protection of Kenya's tax base. This has especially given Kenya a high reliance on corporate income tax revenues in comparison with more developed countries. The MLI is by far a more prudent option than pursuing bilateral negotiations of Kenya's existing domestic DTAs, which would be lengthy, expensive and protracted processes. Negotiation of DTAs typically takes around 24 months. Kenya signed the MLI on the 26th of November 2019 and, thereafter, the Cabinet on 21st of March 2023 approved the ratification of the multilateral instruments. The difference between when Kenya signed the MLI and when the Cabinet ratified the same is a record four years. This shows the commitment of the Kenya Kwanza Administration in pursuing the recognition of Kenya in the global space as an economic leader. It is, therefore, no surprise that we have seen the United States Congress inviting His Excellency President William Samoei Ruto to address them because he has been at the forefront of marketing Kenya as an economic leader. This shows that when this administration came into office, it only took a few months before the ratification of this MLI which had otherwise taken a whole four years for its ratification. As of February 2024, 102 jurisdictions had signed the MLI while 85 had ratified it. If this House agrees with our Committee on the adoption of this Report, Kenya will be the 86th country to ratify this treaty."
},
{
"id": 1407040,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407040/?format=api",
"text_counter": 610,
"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "Kenya currently has bilateral tax agreements in force with Canada, Denmark, France, Germany, India, Iran, Norway, Korea, Qatar, the United Kingdom (UK), South Africa, Sweden, the United Arab Emirates (UAE), Seychelles and Zambia. This Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) allows Kenya to re-look at existing double taxation agreements (DTAs) that are interpreted to eliminate double taxation without creating opportunities for non-taxation or reduced taxation. Many of those DTAs with our partner States are either outdated or were signed many years ago, and are, therefore, unrealistic to even implement. Under the Convention, jurisdictions are allowed to make reservations and notifications in line with their policy preferences. Notifications indicate the provisions of the MLI that a"
}
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}