STEERING GROUP MEETINGCAPE TOWN

7 – 8 FEBRUARY 2009

ATAF

AFRICA TAX CONF. South Africa 28–29 Aug 08

2

1ST TECH TASK TEAM MTG Accra, Ghana 27–29 Oct 08

Activities to date - 2008

Issues considered:

• 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

1ST ATAF STEERING

GROUP MTG Cape Town7 – 8 Feb 09

OECD ADV GRP MTG

2ND TECH TASK TEAM

Morocco30 Mar – 1 Apr 09

ATAF 2ND STEERING GROUP

Rwanda24 Apr 09

ATAF RESEARCHAnalysis of African

Tax Policy & SystemsMarch – June 09

ATAF TECH EVENTVenue – TBDEnd June 09

3RD ATAF STEERING GROUP MTG Venue - TBD

August 09

ATAF TECH EVENT(joint event bet ADB & ATAF)Venue – TBDSeptember 09

Launch of ATAF

ATAF INAUGURATION& 4TH ATAF STEERING

GROUP MTGVenue – TBDOctober 09

To Inauguration of ATAFTo Inauguration of ATAFBUILDING BLOCKS BUILDING BLOCKS

ATAF ENVISAGED ROADMAP TO INAUGUARATION - 2009

4

1ST ATAF STEERING GROUP MTG - CAPE TOWN1ST ATAF STEERING GROUP MTG - CAPE TOWNDiscuss & 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

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 2ND TECH TASK TEAM MOROCCOOECD ADV GRP MTG 2ND TECH TASK TEAM MOROCCO

Examine the draft document for the establishment of ATAF (Secretariat, General Assembly, etc) Proposal for increase of membership

Examine the draft document for the establishment of ATAF (Secretariat, General Assembly, etc) Proposal for increase of membership

RESEARCH ANALYSIS OF AFRICAN TAX POLICY & SYSTEMSRESEARCH ANALYSIS OF AFRICAN TAX POLICY & SYSTEMS

Analysis of current State of Tax Policies & Systems Develop a Framework African Tax ModelObtain funding for research

Analysis of current State of Tax Policies & Systems Develop a Framework African Tax ModelObtain funding for research

TECHNICAL EVENTTECHNICAL EVENT

Topic for event on either: Implementation of Transfer Pricing or Taxation of Natural Resources

Finalize outstanding Issues for ATAF establishment

Topic for event on either: Implementation of Transfer Pricing or Taxation of Natural Resources

Finalize outstanding Issues for ATAF establishment

7 – 8 February 09

June 09

30 March –

1 April 09

March – June 09

2ND ATAF STEERING GROUP MTG2ND ATAF STEERING GROUP MTG

Presentation of final Founding documents for endorsementPresentation of Research Paper on Analysis of African Policies & SystemsPresentation of Arrangements for the Inauguration of ATAF for consideration & guidance

Presentation of final Founding documents for endorsementPresentation of Research Paper on Analysis of African Policies & SystemsPresentation of Arrangements for the Inauguration of ATAF for consideration & guidance

August 09

ATAF TECH EVENT (ADB & ATAF)ATAF TECH EVENT (ADB & ATAF)

Topic: International Seminar on the Mobilisation of Domestic Resources in Eastern AfricaTopic: International Seminar on the Mobilisation of Domestic Resources in Eastern Africa

September 09

ATAF ENVISAGED ROADMAP TO INAUGUARATION - 2009

5

AFRICATAX

CONFERENCE

ATAF TECH TASK TEAM

AFRICA

TAX

CONF

August 08 October 08September

09

ATAF TECH EVENT

ATAF TIMELINE TO INAUGURATION

TECH EVENT

2ND ATAF

STEER

GROUP

RESEARCH

OECD ADV GR

& 2ND ATAF TECH TASK TEAM

1st ATAF

STEER

GROUP

February 09

March 09

March - June 09

June 09

August 09

LAUNCH ATAF

October 09

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ATAF PROPOSED CATERGORISED ACTIVITIES

ACTIVITY CONTENTS

REFORMING TAX ADMINISTRATIONS

(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

FORMULATE TAX POLICIES (1) The underground economy/Informal sector(2) The changing tax Demographics(3) Tax Audits (4) Compliance modules

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ATAF PROPOSED CATERGORISED ACTIVITIES

Establishment African Tax Centre

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.

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Technical visits based on the outcomes of the analysis conducted to determine which systems need to be put in placeTechnical visits based on the outcomes of the analysis conducted to determine which systems need to be put in place

Hosting of a General AssemblyHosting of a General Assembly

Four Technical events topics will be determined from the gap analysis conducted from the outcome of the researchFour Technical events topics will be determined from the gap analysis conducted from the outcome of the research

ATAF PROPOSED ROADMAP - 2010

Establishment African Tax Centre

Convening of two Council meetings Convening of two Council meetings

Appointment of Executive SecretaryEstablishment of SecretariatAppointment of Executive SecretaryEstablishment of Secretariat