10 YEARS OF ATAF
Book documents ATAF’s first decade
ATAF’s journey since its 2009 launch in Kampala to its return there in November 2019 to celebrate
its 10 th anniversary is documented in a special book which was released at the 4 th International
Conference on Tax in Africa.
The book provides a comprehensive overview of ATAF’s development and work and the
organisation’s many achievements in the past ten years.
Click below to download
ÚLTIMAS NOTÍCIAS
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.
ATAF TECHNICAL NOTE 5
Inclusive Framework issues Statement on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy
This is the fifth in ATAF's series of Technical Notes on the tax challenges arising in Africa from the digitalisation of the economy. The fourth Technical Note CBT/TN/04/2019 provided an overview of the conclusions of the in-depth discussions of the ATAF Cross Border Taxation Technical Committee (CBT) in October 2019 on the current Inclusive Framework proposals. The CBT identified the key policy issues for Africa and the key recommendations that ATAF will make to the Inclusive Framework on the changes that are needed to the current global tax rules.
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
TECHNICAL NOTE
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.
6TH ANNUAL ATRN CONGRESS7 - 9 SEPTEMBER 2020KENYA
The African Tax Administration Forum (ATAF) and the African Tax Research Network (ATRN) are pleased to invite submissions for the 6th ATRN Annual Congress, which presents an opportunity for academics, researchers, tax administrators, students, tax practitioners, consultants and decision-makers on fiscal and tax policy in Africa, to gather and discuss different aspects relating to national, regional and international tax matters....
CAREERS
There are jobs... and then there are CAREERS.
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.
