A learning by doing approach to tax audit assistance James Karanja, Head of Secretariat 11th OCtober 2017

Countries Hosting TIWB Programmes 26 current programmes 7 upcoming programmes 26 current programmes: Botswana (2), Cambodia, Costa Rica, Egypt (2), Ethiopia, Georgia, Ghana, Jamaica (2), Kenya, Lesotho, Liberia, Malawi, Nigeria, Peru, Republic of Congo, Rwanda, Senegal, Sri Lanka, Uganda (2), Viet Nam, Zambia, Zimbabwe 7 new TIWB programmes are in the pipeline Cameroon Côte d’Ivoire Peru Sri Lanka Swaziland Viet Nam Zimbabwe Current programmes Upcoming programmes

balanced approach TIWB in practice demand driven “learning by doing” niche form of assistance auditing multinational enterprises demand driven not substitution “learning by doing” TIWB is focused on promoting hands-on assistance within developing tax administrations by sending experts to build audit and audit-related skills pertaining to specific international tax matters and the development of general audit skills. This is a specialized area of tax audit assistance, given its focus on providing assistance on real, current cases. Benefits include potential for more revenues, greater certainty for taxpayers and strengthened culture of compliance TIWB bridges the gap between theory and practicing, occupying a niche area in the field of technical assistance. Essential phase of necessary assistance and ensuring that policies are effectively implemented for BEPS actions. A niche form of assistance complementing wider efforts to build capacity in tax administrations. Effective in offering a balanced approach to learning that goes beyond transfer of technical knowledge. A “learning by doing” approach to tax audit assistance. Hand holding and not substitution of local auditors to ensure transfer skills and knowledge in auditing multinational enterprises. Providing assistance on real, current cases. balanced approach real-time, current cases

Inclusive Framework

Global Forum membership   Global Forum on Transparency and Exchange of Information 146 members on an equal footing 15 international organisations participating as observers. MAC-113 jurisdictions currently participate in the Convention, including 15 jurisdictions covered by territorial extension. This represents a wide range of countries including all G20 countries, all BRIICS, all OECD countries, major financial centres and an increasing number of developing countries. AEOI-102 jurisdictions committed The Global Forum has been the multilateral framework within which work in the area transparency and exchange of information has been carried out by both OECD and non-OECD economies since 2000. The Global Forum’s main achievements have been the development of the standards of transparency and exchange of information through the publication of the Model Agreement on Exchange of Information on Tax Purposes in 2002 and the issuance of a paper setting out the standards for the maintenance of accounting records Enabling Effective Exchange of Information: Availability Standard and Reliability Standard developed by the Joint Ad Hoc Group on Accounts in 2005. The Global Forum meeting in Mexico on 1 and 2 September 2009 was a turning point in the global progress to improve transparency and exchange of information for tax purposes. In response to the G20 Leaders’ call for jurisdictions to adopt high standards of transparency and information exchange in tax matters, the Global Forum was restructured as a consensus based organisation where all members are on an equal footing. All OECD countries, G20 economies and jurisdictions participating in the existing Global Forum were invited to become members. 146 members 15 observer organizations

GF African members Country Joined 1 MAURITIUS 01-Sep-09 2 LIBERIA 3 SEYCHELLES 4 SOUTH AFRICA 5 KENYA 29-Sep-10 6 BOTSWANA 01-Jan-11 7 GHANA 01-Apr-11 8 NIGERIA 9 MAURITANIA 18-Oct-11 10 MOROCCO 11 TUNISIA 01-Apr-12 12 CAMEROON 11-Oct-12 13 BURKINA FASO 14 UGANDA 22-Oct-12 15 GABON 19-Oct-12 16 SENEGAL 31-Oct-12 17 KINGDOM OF LESOTHO 26-Feb-13 18 COTE D’IVOIRE 19-Feb-15 19 TANZANIA 20 NIGER 21 CHAD 02-Feb-16 22 EGYPT 22-07-2016 23 TOGO 27-10-2016 24 BENIN 26-05-2017 25 DJIBOUTI 23-05-2017 26 MADAGASCAR 05-09-2017 This chart is by way of illustration and is without prejudice to the status of any territories, to the sovereignty exercised therein, or to international borders and boundary lines.

African signatories of the multilateral convention Libya Madagascar Cote D’Ivoire Algeria Botswana Kenya Sierra Leone- Mali Democratic Republic of the Congo Somalia Guinea-Bissau- Ghana Uganda Mozambique Mauritania Angola Niger Zambia Ethiopia Western Sahara Chad Guinea Nigeria Tunisia Namibia South Africa Egypt Tanzania Equatorial Guinea -Lesotho -Burundi Djibouti Rep. of the Congo- Rwanda- Senegal Togo Gabon -Malawi Morocco Liberia Central African Republic Zimbabwe Benin Eritrea -Swaziland The Gambia- Cape Verde Comoros Mauritius Sao Tome & Principe Seychelles Burkina Faso South Sudan Sudan Burkina Faso* Cameroon Gabon Ghana Kenya* Morocco* Mauritius Nigeria Senegal Seychelles South Africa Tunisia Uganda *Yet to ratify 10 out of 13 have ratified the MAAC. Burkina Faso (8/2016), Kenya (4/2016) and Morocco (5/13) yet to ratify. This chart is by way of illustration and is without prejudice to the status of any territories, to the sovereignty exercised therein, or to international borders and boundary lines. http://www.oecd.org/ctp/exchange-of-tax-information/convention-on-mutual-administrative-assistance-in-tax-matters.htm

AEOI Commitments Liberia Last Mile Seminar

The platform for Collaboration on tax Deepening collaboration and co-operation as an essential component of strengthening tax systems. The platform for Collaboration on tax

Follow us! Twitter: @TIWB_News Website (English/French/Spanish): www.tiwb.org TIWB Secretariat Office address: 2 rue André Pascal, 75775 Paris Cedex 16, France Visitors address: 46 Quai Alphonse le Gallo, 92100 Boulogne-Billancourt, France Email: secretariat@tiwb.org James Karanja: james.karanja@tiwb.org +33 1 45 24 64 16 Melanie Mathis melanie.mathis@tiwb.org +33 1 45 24 81 94 Gail Hurley: gail.hurly@undp.org +1 212 906 6367 Radha Kulkarni: radha.kulkarni@undp.org +1 212 906 6395