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

2. CONTENTS GLOBAL CONTEXT DEVELOPMENTS GLOBAL ISSUES TO CONSIDER
CHALLENES TO THE GLOBAL TAX RULES
ATAF’s APPROACH TO DIGITAL ECONMOY
Q&As
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3. 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
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4. 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?
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5. 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
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6. 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
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7. 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
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8. MERCI!
Pour plus d ’information sur le travail de l’ATAF dans le cadre des FFI, veuillez contacter le Secretariat de l’ATAF:
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