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{
    "id": 1442030,
    "url": "https://info.mzalendo.com/api/v0.1/hansard/entries/1442030/?format=api",
    "text_counter": 128,
    "type": "speech",
    "speaker_name": "Molo, UDA",
    "speaker_title": "Hon. Kuria Kimani",
    "speaker": null,
    "content": "Hon. Speaker, Clause 12 proposes to introduce the advance pricing agreement. This Committee supports the proposal since it will enhance revenue determination in entities that belong to multinational groups or trade with related persons. Further, this will lead to seamless implementation of the agreements. The Committee recommends enactment of regulations. I need to emphasise that the Committee recommends that KRA enact regulations to address circumstances where KRA cancels advanced payment agreements to allow the taxpayer the right to appeal, among other concerns. This proposal is also meant to align with our tax laws on international best practice and prevent profit shifting and base erosion."
}