Successful together. The Regulatory Regime- PPAs and IPP Leasing Models in Kenya. Sebastian Wichmann Berlin 2 September 2015
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1 Successful together The Regulatory Regime- PPAs and IPP Leasing Models in Kenya Sebastian Wichmann Berlin 2 September
2 Agenda 01 The Regulatory Process 02 Tax impact PPA vs Leasing 03 Rödl & Partner 04 Contacts 2
3 Agenda 01 The Regulatory Process 02 Tax Impact PPA vs Leasing 03 Rödl & Partner 04 Contacts 3
4 Power Purchase Agreements (PPAs) Regulatory Regime The Regulating Entities Ministry of Energy & Petroleum Energy Regulatory Commission (successor to Electricity Regulatory Board) Kenya Power or private off-taker Rural Electrification Authority The Process - Licensing KPLC vs Industrial Off-taker PPA and Generating Licence/Permit 4
5 Land Rights Leases and Licences Greenfield projects when acquiring land need to be aware of the designated land use Agricultural land ownership restricted Other types of user depends on the owner for instance Kenya Forestry Service or Wildlife Service. Speculation prior to projects need for confidentiality. Private land amalgamation of title 5
6 Agenda 01 The Regulatory Process 02 Tax Impact PPA vs Leasing 03 Rödl & Partner 04 Contacts 6
7 The Tax Regime PPA Model (IPP and Industrial Off-Taker) Corporation Tax Branch Subsidiary Transfer Pricing Issues VAT (Solar contractors Inputs VAT and Import Duty exempt) Withholding Tax; Kenya Germany DTA Cash flow impact Recent developments Legal Notice No. 165 (August 2015) & Energy Bill
8 Tax Implications Leasing Model An IPP can opt to provide the entire power generation facility under an operating lease or finance lease arrangement Income Tax Act definitions - operating lease and finance lease Resident vs. non-resident lessors Tax benefits and positive cash flow impact 8
9 Repatriation of Profits Repatriation of profits As a branch As a subsidiary Tax efficient options Nature of payment Kenya-Mauritius DTA WHT rates Kenya-Germany DTA WHT rates Dividends 5% 15% Interest 10% 15% Royalty 10% 15% 9
10 Agenda 01 Land Rights 02 Power Purchase Agreements 03 Rödl & Partner 04 Contacts 10
11 Rödl & Partner Worldwide Austria Azerbaijan Belarus Brazil Bulgaria Croatia Cyprus Czech Republic Estonia Ethiopia Finland France Georgia Germany Hong Kong Hungary India Indonesia Italy Kazakhstan Kenya Latvia Lithuania Malaysia Mexico Moldova Myanmar People s Republic of China Poland Romania Russian Federation Serbia Singapore Slovakia Slovenia South Africa Spain Sweden Switzerland Thailand Turkey Ukraine United Arab Emirates United Kingdom USA Vietnam approx colleagues 102 offices 46 countries 11
12 About Rödl & Partner in Africa Offices in Africa Associated offices in Africa South Africa Kenya Ethiopia Egypt Algeria Angola Botswana Ivory Coast Ghana Cameroon Kenya Morocco Namibia Nigeria Zambia Tanzania Uganda 12
13 Your Contacts Sebastian Wichmann Rödl & Partner Nairobi 2nd Floor, West Wing, ICEA Lion Center Chiromo Road Nairobi Telefon +254 (732) /637 Dr. Marcus Felsner Rödl & Partner Straße des 17. Juni Berlin Telefon +49 (30) Fax +49 (30) Ulrike Brückner Rödl & Partner Johannesburg 1 Eastgate Lane 2007 Bedfordview Telefon +27 (11) Fax +27 (11) ulrike.brueckner@roedl.pro Each and every person counts to the Castellers and to us. Human towers symbolise in a unique way the Rödl & Partner corporate culture. They personify our philosophy of solidarity, balance, courage and team spirit. They stand for the growth that is based on own resources, the growth which has made Rödl & Partner the company we are today. Força, Equilibri, Valor i Seny (strength, equilibrium, valour and common sense) is the Catalan motto of all Castellers, describing their fundamental values very accurately. It is to our liking and also reflects our mentality. Therefore Rödl & Partner embarked on a collaborative journey with the representatives of this long-standing tradition of human towers Castellers de Barcelona in May The association from Barcelona stands, among many other things, for this intangible cultural heritage. 13
14 Questions? 14
10 Legal Tips for Foreign and Local Investors in South Africa
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