ATAF STEERING GROUP MEETING CAPE TOWN 7 8

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ATAF STEERING GROUP MEETING CAPE TOWN 7 – 8 FEBRUARY 2009

ATAF STEERING GROUP MEETING CAPE TOWN 7 – 8 FEBRUARY 2009

Activities to date - 2008 Issues considered: AFRICA TAX CONF. South Africa 28– 29

Activities to date - 2008 Issues considered: AFRICA TAX CONF. South Africa 28– 29 Aug 08 1 ST TECH TASK TEAM MTG Accra, Ghana 27– 29 Oct 08 • 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 2

ATAF ENVISAGED ROADMAP TO INAUGUARATION - 2009 BUILDING BLOCKS To Inauguration of ATAF 1

ATAF ENVISAGED ROADMAP TO INAUGUARATION - 2009 BUILDING BLOCKS To Inauguration of ATAF 1 ST ATAF STEERING GROUP MTG Cape Town 7 – 8 Feb 09 OECD ADV GRP MTG 2 ND TECH TASK TEAM Morocco 30 Mar – 1 Apr 09 ATAF INAUGURATION & 4 TH ATAF STEERING GROUP MTG Venue – TBD October 09 ATAF TECH EVENT (joint event bet ADB & ATAF) Venue – TBD September 09 ATAF 2 ND STEERING GROUP Rwanda 24 Apr 09 Launch of ATAF RESEARCH Analysis of African Tax Policy & Systems March – June 09 3 RD ATAF STEERING GROUP MTG Venue - TBD August 09 ATAF TECH EVENT Venue – TBD End June 09

ATAF ENVISAGED ROADMAP TO INAUGUARATION - 2009 1 ST ATAF STEERING GROUP MTG -

ATAF ENVISAGED ROADMAP TO INAUGUARATION - 2009 1 ST 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 OECD ADV GRP MTG 2 ND TECH TASK TEAM MOROCCO Examine the draft document for the establishment of ATAF (Secretariat, General Assembly, etc) Proposal for increase of membership 7– 8 February 09 30 March – 1 April 09 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 March – June 09 TECHNICAL EVENT Topic for event on either: Implementation of Transfer Pricing or Taxation of Natural Resources June 09 Finalize outstanding Issues for ATAF establishment 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 ATAF TECH EVENT (ADB & ATAF) Topic: International Seminar on the Mobilisation of Domestic Resources in Eastern Africa August 09 September 09 4

ATAF TIMELINE TO INAUGURATION AFRICA TAX CONFERENCE August 08 1 st ATAF TECH TASK

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

ATAF PROPOSED CATERGORISED ACTIVITIES ACTIVITY REFORMING TAX ADMINISTRATIONS FORMULATE TAX POLICIES CONTENTS (1) Legal/Governance

ATAF PROPOSED CATERGORISED ACTIVITIES ACTIVITY REFORMING TAX ADMINISTRATIONS FORMULATE TAX POLICIES CONTENTS (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 (1) The underground economy/Informal sector (2) The changing tax Demographics (3) Tax Audits (4) Compliance modules 6

ATAF PROPOSED CATERGORISED ACTIVITIES ACTIVITY CONTENTS CAPACITY/BUILDING (1) Set up Training Institutes (2) Exchange

ATAF PROPOSED CATERGORISED ACTIVITIES ACTIVITY CONTENTS 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. Establishment African Tax Centre 7

ATAF PROPOSED ROADMAP - 2010 Technical visits based on the outcomes of the analysis

ATAF PROPOSED ROADMAP - 2010 Technical visits based on the outcomes of the analysis conducted to determine which systems need to be put in place Appointment of Executive Secretary Establishment of Secretariat Convening of two Council meetings Hosting of a General Assembly Four Technical events topics will be determined from the gap analysis conducted from the outcome of the research Establishment African Tax Centre 8