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{
    "id": 1407042,
    "url": "https://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."
}