Kenya

This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Kenya.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing.

The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

This dataset includes pension funds statistics with OECD classifications by type of pension plans and by type of pension funds. All types of plans are included (occupational and personal, mandatory and voluntary). The OECD classification considers both funded and book reserved pension plans that are workplace-based (occupational pension plans) or accessed directly in retail markets (personal pension plans). Both mandatory and voluntary arrangements are included. The data includes plans where benefits are paid by a private sector entity (classified as private pension plans by the OECD) as well as those paid by a funded public sector entity. Data are presented in various measures depending on the variable: millions of national currency, millions of USD, thousands or unit.

This dataset comprises statistics pertaining to pensions indicators.It includes indicators such as occupational pension funds’asset as a % of GDP, personal pension funds’ asset as a % of GDP, DC pension plans’assets as a % of total assets. Pension fund and plan types are classified according to the OECD classification. Three dimensions cover this classification: pension plan type, definition type and contract type.

This report presents the Phase 1 Global Tax Forum Peer Review of Kenya for 2013.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing.

The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention.

The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

This dataset includes pension funds statistics with OECD classifications by type of pension plans and by type of pension funds. All types of plans are included (occupational and personal, mandatory and voluntary). The OECD classification considers both funded and book reserved pension plans that are workplace-based (occupational pension plans) or accessed directly in retail markets (personal pension plans). Both mandatory and voluntary arrangements are included. The data includes plans where benefits are paid by a private sector entity (classified as private pension plans by the OECD) as well as those paid by a funded public sector entity. Data are presented in various measures depending on the variable: millions of national currency, millions of USD, thousands or unit.

Cette base de données comprend des données sur les fonds de pension, par type de plans et type de fonds. Tous les types de plans sont inclus : professionnels et individuels, obligatoires et facultatifs.

This dataset comprises statistics pertaining to pensions indicators.It includes indicators such as occupational pension funds’asset as a % of GDP, personal pension funds’ asset as a % of GDP, DC pension plans’assets as a % of total assets. Pension fund and plan types are classified according to the OECD classification. Three dimensions cover this classification: pension plan type, definition type and contract type.

Cette base de données comprend des données sur les fonds de pension, par type de plans et type de fonds. Tous les types de plans sont inclus : professionnels et individuels, obligatoires et facultatifs.

The focus of this greatly improved third edition is to provide comprehensive quantitative information on African central government debt instruments, both marketable debt and non-marketable debt.

The coverage of data is limited to central government debt issuance as well as bi-lateral, multi-lateral and concessional debt and excludes therefore state and local government debt and social security funds.

The institutional framework of a country plays a determining role in the well-being of the women who live in it. This paper examines the cases of four case countries: India, Kenya, Sudan and Tunisia. In each of these case studies, the status of women has been analysed along with the reforms that have been implemented to improve it. Comparisons between the four countries have brought to light several obstacles to change in the institutional framework such as age-old traditions, religion, economic interests and parliamentary opposition. Where there are important initial obstacles, the government’s room for manoeuvre is limited, particularly in the short-term since magistrates, administrations, media and families often endeavour to postpone the application of new, more inclusive, laws. There are, however, examples of successful reform efforts. These successes are generally attributable to the presence of numerous women in parliament and government and in the legal service, the ...

This paper presents a comparative analysis of the public procurement system in three East African countries: Kenya, Uganda and Tanzania. In response to both domestic and international pressures, these countries have recently undertaken important initiatives to make their public procurement systems more efficient and transparent in line with international procurement guidelines. The experience of the three countries with the reforms has been quite varied. While Tanzania has moved fast with the reforms and has already put in place a legislative framework for public procurement, Kenya and Uganda have yet to enact procurement legislation. In Kenya, a number of significant changes have already been effected through a ministerial gazette notice pending the coming into force of a Procurement Act. There is also an urgent need for strengthening institutions involved in public procurement, as these institutions tend to lack technical and human resource capabilities.

Although the current East ...

This is a book about conflict. In that, it is certainly not alone, but it approaches the problem in three East African countries from the standpoint of economic analysis. The authors have not ignored social, ethnic and historical factors which led to conflict, but have identified economic realities which exacerbate the frictions created by the other factors. These realities include disparities in rural-urban income levels and in health, education and employment, and a system of clientilism which benefits a small group of civil servants to the detriment of the rest of the population. Having identified aggravating economic factors in conflict, the authors proceed to an appreciation of its economic cost, then propose economic policy changes which would tend towards reducing the potential for conflict.

One of a series of three volumes, this book concentrates on Kenya, Tanzania and Uganda.