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{
"id": 1407041,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407041/?format=api",
"text_counter": 611,
"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": 1407042,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407042/?format=api",
"text_counter": 612,
"type": "speech",
"speaker_name": "Molo, UDA",
"speaker_title": "Hon. Kuria Kimani",
"speaker": null,
"content": "jurisdiction intends to adopt. Reservations indicate the provisions which it does not intend to adopt. The MLI has a total of 39 Articles on various subject matters. Kenya has agreed to 37 of those Articles. Therefore, we will submit a notification in this regard. However, Kenya has reservations on two Articles in this MLI, namely, Articles 5 and 16. Over and above the costs of the legislative proposals, no costs for this particular Convention on this Treaty are anticipated on the Government of Kenya as a result of this MLI. Therefore, upon ratification, the MLI will form part of Kenya's domestic law. Kenya has expressed its intention to place a reservation for the entirety of Article 5 of the MLI not to apply with respect to all its covered tax agreements (CTAs) since Kenya's domestic law as well as DTAs apply the credit method for elimination of double taxation instead of what is proposed in the MLI, which is the exemption method. Kenya places a reservation against the provisions to file a Mutual Agreement Procedure (MAP) in either of the contracting States. Instead, the taxpayer will be allowed to file a case where he is resident, and that State will notify the other State. This is also because the resident State can give unilateral relief. Kenya chooses not to apply Part VI of the MLI, which contains provisions on mandatory binding arbitration. This is mainly due to the constraints that this particular Part will place on our country in terms of costs and capacity. The Convention is aligned to the Constitution. Further, the reservation of Articles 5 and 16 of the Convention does not negate any Article of our Constitution. With those few remarks, I beg to move and request Hon. (Dr) CPA CS Ariko to second the adoption of this Convention."
},
{
"id": 1407043,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407043/?format=api",
"text_counter": 613,
"type": "speech",
"speaker_name": "Turkana South, ODM",
"speaker_title": "Hon. John Namoit",
"speaker": null,
"content": " Thank you, Hon. Temporary Speaker. I rise to second."
},
{
"id": 1407044,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407044/?format=api",
"text_counter": 614,
"type": "speech",
"speaker_name": "Hon. Omboko Milemba",
"speaker_title": "The Temporary Speaker",
"speaker": {
"id": 13328,
"legal_name": "Jeremiah Omboko Milemba",
"slug": "jeremiah-omboko-milemba"
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"content": " Very well."
},
{
"id": 1407045,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407045/?format=api",
"text_counter": 615,
"type": "scene",
"speaker_name": "",
"speaker_title": "",
"speaker": null,
"content": "(Question proposed)"
},
{
"id": 1407046,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407046/?format=api",
"text_counter": 616,
"type": "speech",
"speaker_name": "Hon. Omboko Milemba",
"speaker_title": "The Temporary Speaker",
"speaker": {
"id": 13328,
"legal_name": "Jeremiah Omboko Milemba",
"slug": "jeremiah-omboko-milemba"
},
"content": "Leader of the Majority Party."
},
{
"id": 1407047,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407047/?format=api",
"text_counter": 617,
"type": "speech",
"speaker_name": "Kikuyu, UDA",
"speaker_title": "Hon. Kimani Ichung’wah",
"speaker": null,
"content": " Thank you, Hon. Temporary Speaker. I rise to support this Report. I also take this opportunity to thank the Chairperson and Members of the Departmental Committee on Finance and National Planning for the consideration of this Report. I know many Members may not know what base erosion is. Hon. Zamzam is telling me"
},
{
"id": 1407048,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407048/?format=api",
"text_counter": 618,
"type": "scene",
"speaker_name": "",
"speaker_title": "",
"speaker": null,
"content": "niwaambie."
},
{
"id": 1407049,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407049/?format=api",
"text_counter": 619,
"type": "speech",
"speaker_name": "Kikuyu, UDA",
"speaker_title": "Hon. Kimani Ichung’wah",
"speaker": null,
"content": "Base erosion and profit shifting (BEPS) refers to tax planning strategies mostly utilised by multinationals that operate in different countries in the world. They take advantage of or exploit gaps and mismatches in tax regimes or rules from one jurisdiction to another in order to shift their profits to low or no tax locations where there is little or no economic activity for those companies. For instance, if I am operating in Kenya, Ireland, Seychelles or the United States of America (USA), but I discover that I can shift or transfer profits to Ireland where I have an office to enjoy tax reliefs, I can utilise such provisions to avoid paying tax. It is a form of tax avoidance. The Convention that we are ratifying today is a multilateral treaty or agreement that relates to the implementation of tax treaty related measures to prevent base erosion and profit shifting, commonly referred to as MLI, that the Chairperson was speaking to. The Group of Twenty (G20) countries and countries that are part of the Organisation for Economic Co-operation and Development (OECD), together with many advanced and developing countries and regional tax bodies, worked together to develop new rules and processes to strengthen the international tax system and, therefore, tackle this problem of tax avoidance. That group of countries is known as the Inclusive Framework on BEPS. Kenya"
},
{
"id": 1407050,
"url": "http://info.mzalendo.com/api/v0.1/hansard/entries/1407050/?format=api",
"text_counter": 620,
"type": "speech",
"speaker_name": "Kikuyu, UDA",
"speaker_title": "Hon. Kimani Ichung’wah",
"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"
}
]
}