Enhancing Engagement with ATAF 29 January 2019

TAX PROGRAMMES – OVERVIEW RESEARCH - OVERVIEW CHALLENGES IN ENGAGEMENT BETWEEN ATAF AND MEMBERS GUIDING QUESTIONS AND STATEMENTS FOR PANELISTS © 2017 - African Tax Administration Forum (ATAF), All rights reserved.

TP EOI VAT ML Tax Programmes Overview - Resource Mobilisation EXCHANGE OF INFORMATION Carry out 9 EOI interventions and organise two Technical committee meetings Organise Competent authority meeting Evaluation of AEOI Country Programme in Uganda and Cameroon. Review of delivery approach TRANSFER PRICING ATAF will conduct 17 Transfer Pricing interventions in 16 member countries countries in the course of 2019. Strengthening of CBT programe MULTILATERAL Continue engagement with OECD World Economic Forum for Africa Engaging with other stake holders to fight IFFs. VALUE ADDED TAXES Organise 4th as well as 5th meeting of VAT Technical committee focusing on construction, ecommerce… Technical Workshop on VAT in eCommerce. Participation in the future work of OECD Global Forum on VAT and Tax force on digital Economy TP EOI VAT ML © 2017 - African Tax Administration Forum (ATAF), All rights reserved.

Tax Programme Over view- Training BLENDED LEARNING Online, Intermediate & Advanced training Course on Tax Audit Intermediate Seminar on Tax Audit (FIRS) Online & Intermediate training Course on Transfer Pricing WORKSHOPS ATAF/OECD Workshop on MLI Revision of ATAF’s Model DTA ATAF/OECD Workshop on TP Risk Assessment Integrity Assurance Workshop SHORT COURSES Short Course on VAT Fraud Short Course on Revenue Forecasting BUILDING AFRICAN EXPERTS FOR SPECIFIC PROGRAMMES Train-the-Trainer on EOI. AfDB PROJECTS Media engagement workshop Parliamentarians training Corporate Taxpayer Engagement Workshop on Taxpayer Education POLICY RECOMMENDATIONS Accreditation of programmes Remuneration of home grown experts Regionalisation Strategy © 2017 - African Tax Administration Forum (ATAF), All rights reserved.

Technical Assistance/Country Programme Technical Assistance is mainly demand driven and the department will continue with previous country programme and work with member countries to identify new area of cooperation. Technical assistance is delivered through; scooping Missions, audit support, drafting of new legislation…. Achievements of Technical Assistance Increased revenue assessment and collection in a number of ATAF member countries. Total tax assessment so far as a result of technical assistance by ATAF in a number of member countries is now totalling one billion. Actual figure of tax collected is 236 millions USD © 2017 - African Tax Administration Forum (ATAF), All rights reserved.

ATO EMT Research Overview Research ATRN *Inhouse and Collaborative Revenue Statistics ATRN EMT Research *Inhouse and Collaborative *ATEC *TAL © 2017 - African Tax Administration Forum (ATAF), All rights reserved.

ATRN EMT ATO ATAF Services under Research Tax and Development EMT Upskilling through higher education of TA middle-management Capacity Building in Tax Research Impact within TA through Transfer Project = identification of practical solutions to a real problem identified within the TA Cross border knowledge sharing EMT-F: 100 % African programme Feb 2019: Curriculum Development Workshop hosted in Madagascar, Existing EMT and alumni Draft EMT Handbook, input required from TA’s ATRN EMT ATO Tax and Development Tax and Development Short Course Aimed at a broad, non-technical audience of practitioners and policymakers, mainly the civil society and the donor community Understanding of the main issues on tax revenue mobilization in Africa Links between tax, governance, accountability, state building and development May 2019, Nairobi, Kenya Advert has been placed for participation Recruiting of Trainers © 2017 - African Tax Administration Forum (ATAF), All rights reserved.

EMT ATO ATRN ATAF Services under Research Research *Inhouse and Online data portal operational that facilitates tax statistics collection within Tax administrations ATO Guidebook Drafted by Tax admin. economists and researchers Offers: Tax data analysis for TAs, with trends, good practices and benchmarking For policymakers, Heads of tax administrations, tax officials, academia, practitioners, business and CSOs Drafting team currently being put together for 2019 Edition ATRN Capacity Building of African tax researchers Making research easily accessible Networking, peer-learning and collaborative research through the ATRN Annual Congress Dissemination of TA research through multiple international platforms: ATRN Working Paper Series/Policy Briefs, ATAF Compendium of good practices and the African Multidisciplinary Tax Journal 2019 Ouagadougou, Burkina Faso Registration open February 2019 ATRN EMT ATO Research *Inhouse and Collaborative *ATEC *TAL © 2017 - African Tax Administration Forum (ATAF), All rights reserved.

Challenges in Engagement between ATAF and Members Transfer Pricing - Increase in interest of country programmes (Resources) Work on Digital Taxation will require significant analysis and skills to develop ATAF position on VAT Treatment of e-commerce trade Need for more experts to convey TA in Francophone and Lusophone countries Fast tracking responses - Streamlining TA responses and following up members to engage their needs more efficiently and effectively. Too few visits to ATAF website (i.e. update of ATAF activities) Delayed projects due to lack of responses by focal points. Slow administrative process (e.g. travel authorisation and visa application) which prevents attendance to ATAF events Synchronise ATAF Calendar of activities with tax administrations financial periods © 2017 - African Tax Administration Forum (ATAF), All rights reserved.

Enhanced Engagements between ATAF and Member Countries Guiding Questions and Statements for Panelists: How do you rate ATAF’s current engagements/interventions How can ATAF better assist you as a Member? Please propose mechanisms that can be implemented. Are there specific needs your Administration has? How can you help to ensure your needs and requirements are shared with ATAF? What role do you play, as a Country Correspondent, in ensuring that engagements with ATAF are maintained and streamlined? More use of ATAF websites? © 2017 - African Tax Administration Forum (ATAF), All rights reserved.

THANK YOU © 2017 - African Tax Administration Forum (ATAF), All rights reserved.