STEERING GROUP MEETING CAPE TOWN 7 – 8 FEBRUARY 2009 ATAF

AFRICA TAX CONF. South Africa 28–29 Aug ST TECH TASK TEAM MTG Accra, Ghana 27–29 Oct 08 Activities to date Issues considered: role of taxation in state building positive impact of tax on governance & development changing environment of taxation in Africa donor support to taxation reform new approach to significantly develop and support capacity in African TAs Consideration of elements for establishing ATAF: Terms of Ref Elements of ATAF Agreement Timeframes Work programme

1ST ATAF STEERING GROUP MTG Cape Town 7 – 8 Feb 09 OECD ADV GRP MTG 2ND TECH TASK TEAM Morocco 30 Mar – 1 Apr 09 ATAF 2 ND STEERING GROUP Rwanda 24 Apr 09 ATAF RESEARCH Analysis of African Tax Policy & Systems March – June 09 ATAF TECH EVENT Venue – TBD End June 09 3 RD ATAF STEERING GROUP MTG Venue - TBD August 09 ATAF TECH EVENT (joint event bet ADB & ATAF) Venue – TBD September 09 Launch of ATAF ATAF INAUGURATION & 4 TH ATAF STEERING GROUP MTG Venue – TBD October 09 To Inauguration of ATAF BUILDING BLOCKS ATAF ENVISAGED ROADMAP TO INAUGUARATION

4 1ST ATAF STEERING GROUP MTG - CAPE TOWN Discuss & agree on ATAF Founding documents: - Constitution - By laws Discuss and give direction to the ATAF Roadmap – for 2009 & beyond Consider & discuss the presentation on The State of Tax Policy & Administration in Africa Discuss & agree on ATAF Founding documents: - Constitution - By laws Discuss and give direction to the ATAF Roadmap – for 2009 & beyond Consider & discuss the presentation on The State of Tax Policy & Administration in Africa OECD ADV GRP MTG 2ND TECH TASK TEAM MOROCCO Examine the draft document for the establishment of ATAF (Secretariat, General Assembly, etc) Proposal for increase of membership Examine the draft document for the establishment of ATAF (Secretariat, General Assembly, etc) Proposal for increase of membership RESEARCH ANALYSIS OF AFRICAN TAX POLICY & SYSTEMS Analysis of current State of Tax Policies & Systems Develop a Framework African Tax Model Obtain funding for research Analysis of current State of Tax Policies & Systems Develop a Framework African Tax Model Obtain funding for research TECHNICAL EVENT Topic for event on either: Implementation of Transfer Pricing or Taxation of Natural Resources Finalize outstanding Issues for ATAF establishment Topic for event on either: Implementation of Transfer Pricing or Taxation of Natural Resources Finalize outstanding Issues for ATAF establishment 7 – 8 February 09 June March – 1 April 09 March – June 09 2 ND ATAF STEERING GROUP MTG Presentation of final Founding documents for endorsement Presentation of Research Paper on Analysis of African Policies & Systems Presentation of Arrangements for the Inauguration of ATAF for consideration & guidance Presentation of final Founding documents for endorsement Presentation of Research Paper on Analysis of African Policies & Systems Presentation of Arrangements for the Inauguration of ATAF for consideration & guidance August 09 ATAF TECH EVENT (ADB & ATAF) Topic: International Seminar on the Mobilisation of Domestic Resources in Eastern Africa September 09 ATAF ENVISAGED ROADMAP TO INAUGUARATION

5 AFRICA TAX CONFERENCE ATAF TECH TASK TEAM AFRICA TAX CONF August 08October 08 September 09 ATAF TECH EVENT ATAF TIMELINE TO INAUGURATION TECH EVENT 2 ND ATAF STEER GROUP RESEARC H OECD ADV GR & 2 ND ATAF TECH TASK TEAM 1 st ATAF STEER GROUP February 09 March 09 March - June 09 June 09 August 09 LAUNCH ATAF October 09

6 ATAF PROPOSED CATERGORISED ACTIVITIES ACTIVITYCONTENTS REFORMING TAX ADMINISTRATIONS (1) Legal/Governance frame work. (2) Organizational structure and staffing needs. (3) Enforcement and Taxpayer Service programmes. (4) Information Technology systems. (5) Simplification of tax systems. (6) Unified tax codes. (7) Integrity of the tax system/Credibility of the tax systems (8) Integration of Tax Administrations FORMULATE TAX POLICIES(1) The underground economy/Informal sector (2) The changing tax Demographics (3) Tax Audits (4) Compliance modules

7 ATAF PROPOSED CATERGORISED ACTIVITIES Establishment African Tax Centre ACTIVITYCONTENTS CAPACITY/BUILDING(1) Set up Training Institutes (2) Exchange Programmes (3) Technical workshops/Training (4) Participation in International Dialogues (5) Technical Assistance Programmes (6) I.C.T Design & use RESEARCH AND DEVELOPMENT(1) Impact of tax incentives/Tax Expenditures (2) Investment Incentives/Fiscal Incentives (3) Tax Treaties (Intra African & Multinational) (4) Seminars/Workshops (5) Model African Tax Treaties (6) Model African Tax Laws (7) MNES/Transfer Pricing (8) African Tax Centre (9) Capital Taxation (10) Taxation of Donor Funded programmes (11) International Sea/ Air Transport etc. (12) Development of Diagnostic Frameworks for Revenue Administration INTERNATIONAL RELATIONS(1) Membership of international /Multilateral Organizations (2) Common African stand on Taxation issues (3) Resource Multiplication for Tax Administration (4) Publications & Subscriptions etc FINANCING SOURCES(1) Membership Dues (2) Sustainable Funding Plan.

8 Technical visits based on the outcomes of the analysis conducted to determine which systems need to be put in place Technical visits based on the outcomes of the analysis conducted to determine which systems need to be put in place Hosting of a General Assembly Four Technical events topics will be determined from the gap analysis conducted from the outcome of the research Four Technical events topics will be determined from the gap analysis conducted from the outcome of the research ATAF PROPOSED ROADMAP Establishment African Tax Centre Convening of two Council meetings Appointment of Executive Secretary Establishment of Secretariat Appointment of Executive Secretary Establishment of Secretariat