in 2015 having been suspended in 1985. CGT is charged at the rate of 5% of the gain. There are various exemptions on CGT provided under the ITA. The tax on rental income is a tax arising from the gains and profits for occupation of property. The ITA provides for various ways of taxing rental income; Where the rent is payable to a non-resident, the tenant is required to withhold 30% of the rent and remit it to the Kenya Revenue Authority. The tax withheld is a final tax. Where the rent is payable to a resident, if the property is commercial, the tenant being an appointed agent, is required to withhold 10 % of the rent. The tax withheld is not a final tax and the landlord is required to file their income tax in the usual way. Where the rent is payable to a resident and the property is residential, the landlord may opt to either pay a monthly rental income tax, computed at 10 % of the gross rent a (final tax) or pay the instalment tax and final income tax in the usual way. Stamp duty-
HOW HITLER SEDUCED GERMANY WITH SPEECHES 1 Almost everyone finds it appropriate to consider Adolf Hitler a synonym of evil. However, one wonders how Hitler gained popularity and support of Germans even though he was wicked. A review of his speeches reveals that Hitler was exceptional in manipulating people and good at using strategic propaganda techniques. Most importantly, he was conscious of his skills and he was quoted to have said, “I am conscious that I have no equal in the art of swaying the masses” (Gigliotti, 2001). His success in moving masses is certain evidence that the Nazi leader was accurate in his sentiments. The ability to deliver engaging speeches is an important skill for anyone who needs to convince masses and it does not matter who or what the speaker is. However, the speech must demonstrate good knowledge of pressing issues that the audience may consider important for an address. Hitler knew what majority of the people wanted to hear. He