Global overview: ataf’s work in the global tax arena

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Presentation transcript:

Global overview: ataf’s work in the global tax arena

CONTENTS GLOBAL CONTEXT DEVELOPMENTS GLOBAL ISSUES TO CONSIDER CHALLENES TO THE GLOBAL TAX RULES ATAF’s APPROACH TO DIGITAL ECONMOY Q&As © 2017 - Forum sur l’administration fiscale africaine (ATAF), Tous droits réservés.

1 2 3 GLOBAL CONTEXT OECD-DRIVEN LIMITED ROLE OF THE UN International tax standards are set and driven by OECD and G20 countries 2 LIMITED ROLE OF THE UN The UN has limited resources and in taxation, our governments are not supportive AFRICANS ARE REACTIONARY 3 African countries have not been proactive in advancing African issues © 2017 - Forum sur l’administration fiscale africaine (ATAF), Tous droits réservés.

RECENT DEVELOPMENTS IN THE GLOBAL ARENA Europe USA Analysis of revenue statistics & enhanced data on tax collection and revue reforms US Tax Reforms Introduction of the BEAT Rule – Interest deductibility US Trade Wars and the impact on taxation? US proposal on taxing the digital economy EU Blacklisting of Namibia and Grey listing of Swaziland and possibly Botswana OECD’s focus on digital economy EU using OECD standards to force compliance? © 2017 - Forum sur l’administration fiscale africaine (ATAF), Tous droits réservés.

GLOBAL ISSUES FOR AFRICA TO CONSIDER ILLCIT FINANCIAL FLOWS Implementing the HLP Reporting achievements CONTINENTAL FREE TRADE What does this mean for customs revenue? African countries heavily reliant on customs revneue TAX INCENTIVES Incentives remain a challenge for revenue collection NEW TECHNOLOGY Blockchain is becoming an increasingly favoured tracking and invoice innovation STANDARD SETTING The pace of standards is leaving African countries behind POLICY COHENRENCE Ensuring Heads of State are accountable to their parliaments. Parliamentarians to scrutinize agreements signed by Heads of State © 2017 - Forum sur l’administration fiscale africaine (ATAF), Tous droits réservés.

ALP vs Forumalic Approach Global tax rules challenged by digital economy SOURCE vs RESIDENCE The current PE rules do not have sufficient scope to address digital economy. W ALP vs Forumalic Approach The transfer pricing methods for profit allocation are not sifficient to address new digital businesses SIMPLICITY It is agreed that simplicity is required to move the world forward based on consensus. 6 © 2017 - Forum sur l’administration fiscale africaine (ATAF), Tous droits réservés.

ATAF’s FOCUS ON DIGITAL ECONOMY ATRN Congress 2019 Burkina Faso from 9-11 September 2019 is : Digitalisation: Challenges and opportunities – Discussing the African Tax Landscape. An ATAF position paper has already been finalised on the topic. Essay Competition 2nd ATAF Africa-wide Tax Essay Competition. Innovative Ideas resulting from the essay could apply for the DRM Innovation funds funded by Bills gates foundation. CBT’s work on Digital Economy CBT have met in January 2019 and developed a technical note on how to approach digital economy. Significantly reassessing the source vs residence tax rules and revisiting ALP vs a formula of profit allocation T20 ATAF is the co-chair of the T20 policy brief on “Tax challenges of digitalization in Africa” under the Japanese presidency © 2017 - Forum sur l’administration fiscale africaine (ATAF), Tous droits réservés.

MERCI! Pour plus d ’information sur le travail de l’ATAF dans le cadre des FFI, veuillez contacter le Secretariat de l’ATAF: info@ataftax.org © 2017 - Forum sur l’administration fiscale africaine (ATAF), Tous droits réservés.