BASE EROSION AND PROFIT SHIFTING

BASE EROSION AND PROFIT SHIFTING (BEPS)

In 2015 ATAF established the Cross Border Taxation Technical Committee (CBT) to input into and influence the global tax agenda to ensure changes to the global tax rules are fit for purpose in Africa. 

The CBT have chalked up a number of successes in shaping the global tax agenda contributing to revisions of the new OECD Transfer Pricing Guidelines on financial transactions and the pricing of commodities. For the first time in its 22-year history an African example on the profit split method has been included in the Guidelines. 

The CBT also supports the African members of the United Nations Tax Committee which deals with international tax matters.
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