APPROCHE SUGGÉRÉE
Approche suggérée de l’ATAF pour la rédaction d'une législation sur la taxe sur les services numériques
Plusieurs membres de l’ATAF ont fait part des difficultés qu’ils éprouvent à taxer les entreprises à forte composante numérique qui opèrent dans leur pays. Leurs économies se numérisent de plus en plus à une vitesse rapide et cet essor est souvent le facteur qui permet aux sociétés multinationales (SMN) de mener des activités dans les pays africains avec une présence physique nulle ou très limitée sur leur territoire.
DERNIÈRES NOUVELLES
The ATAF Model Tax Agreement serves as a guiding instrument to help African nations negotiate treaties that better protect their interests, ensure fair allocation of taxing rights, and enhance domestic revenue mobilisation.
ADMINISTRATION FISCALE ET ÉLABORATION DES POLITIQUES EN RÉPONSE À LA PANDÉMIE DE CORONAVIRUS (COVID-19) EN AFRIQUE
Inclusive Framework issues Statement on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy
La maladie du coronavirus (COVID-19) a fait son apparition pour la première fois en décembre 2019 à Wuhan, en Chine et depuis lors, elle s’est propagée à travers le globe à l'échelle d'une pandémie mondiale, déclarée par l'Organisation mondiale de la santé (OMS) le 11 mars 2020. Le premier cas en Afrique a été enregistré en Égypte le 14 février 2020 . Depuis lors, le COVID-19 est devenu la cause des graves difficultés rencontrées par les économies du monde, notamment la baisse des recettes fiscales qui en a résulté. Partout dans le monde, les gouvernements ont adopté des séries de mesures d'allégement fiscal et non fiscal pour le soutien des contribuables et de l’économie en général.
ATAF INTEGRATED TECHNICAL ASSISTANCE FRAMEWORK
Country focused
A country-focused model, which potentially includes international (transfer pricing/exchange of information) and/or domestic issues (VAT/Compliance), policy and administrative solutions, and multiple forms of delivery, involving ATAF, the recipient country and other delivery partners.
Partnership
A delivery and assessment partnership based on a formal agreement between ATAF and the recipient country with joint ownership and responsibility for scoping programmes, implementation, milestones, assessment, programme completion dates, evaluation of outcomes and impact analysis
Cross-divisional approach
A cross-divisional approach within ATAF, linking the work of the TA and Research Divisions to ensure that the TA work is based on a coherent ATAF approach to the country concerned, utilising all institutional knowledge and providing opportunities to develop areas of research which will benefit members
ATAF’s opinion on the Inclusive Framework's Unified Approach Proposals
ATAF’s opinion on the Inclusive Framework Pillar One (including the Unified Approach) and Pillar Two proposals to address the tax challenges arising from the digitalisation of the economy
Outlined below is ATAF’s detailed response on the technical aspects of the changes proposed under Pillar One released by the OECD Inclusive Framework this week and ATAF’s view of discussions under Pillar Two.
Proposed Unified Approach under Pillar One
We support the Unified Approach objective of revising the allocation of taxing rights between residence and source jurisdictions by allocating more of an MNE’s taxable profits to the market jurisdictions
NOTE TECHNIQUE
The changes needed to the global tax rules if Africa is to address the tax challenges arising from the digitalisation of the economy
This is the fourth in ATAF’s series of Technical
Notes on the tax challenges arising in Africa
from the digitalisation of the economy. The
third Technical Note CBT/TN/03/2019 titled
“Inclusive Framework proposals to address
the tax challenges from the digitalisation of
the economy” provided an overview
of the proposals set out in the OECD Inclusive
Framework publication titled “Programme of
Work to Develop a Consensus Solution to the
Tax Challenges Arising from the Digitalisation of
the Economy” and a summary of the discussions
held between ATAF and the OECD to discuss
how a global consensus based proposal might
be reached that meets the needs of African
countries through i) new nexus rules, ii) new profit
allocation rules and iii) a new global anti-base
erosion rule.
6ÈME CONGRÈS ANNUEL DE L'ATRN
En raison de la pandémie de COVID-19, le Secrétariat de l'ATAF, l'Autorité fiscale du Kenya (KRA) et la Kenya School of Revenue Administration (KESRA) ont pris la décision de reporter le 6e congrès annuel du Réseau africain de recherche fiscale (ATRN) à 2021. Le congrès a été initialement prévu du 7 au 9 septembre 2020, à Nairobi, au Kenya.
CAREERS
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At ATAF, we offer the opportunity to do the kind of work that adds up to something meaningful.
TAX ADMINISTRATION LIBRARY (TAL)
The ATAF’s Tax Administration Library (TAL) aims at providing African tax administrations with...
NEWSLETTER
The African Tax Administration Forum (ATAF) is an organisation which was established by African revenue authorities in 2009, in order to improve the performance of tax administrations in Africa.
