Joint ATAF – EC – URA Technical Conference on
Exchange of Information & tax Treaties
Kampala, Uganda
19 - 20 April 2012
African Tax Administration Forum (“ATAF”)
Presenter: Mr Ali Ssekatawa
(Chairman ATAF Information and Tax Treaties Working Group
AND Assistant Commissioner Litigation – URA)
“Deliverables and Products developed by the Exchange of
Information & Tax Treaties Working Group”
1
ATAF EOI PROJECT
Challenges faced by African Countries:
Lack of treaties as instruments for exchange of information in several African countries.
Lack of communication as to who are designated Competent Authorities as only point of
contact for requests for exchange of information between countries and / or regular updates
on any changes.
Inadequate legislation and regulatory framework to ensure availability of information for
exchange purposes.
Ineffective legislation to ensure access to information for exchange purposes.
Lack of capacity and capability in some tax administrations to deal with requests for
exchange of information.
Limited participation by ATAF member countries in the Global Forum on Transparency and
Exchange of Information for tax purposes.
2
ATAF EXCHANGE OF INFORMATION PROJECT (Cont.)
Role of EoI Working Group:
To develop strategies and products for, and give direction to, the work of
the Exchange of Information Project with regard to:
•
assisting ATAF members with developing their domestic legal and
regulatory frameworks for transparency and exchange of
information on tax matters;
•
assisting ATAF members with developing legal mechanisms to
allow for effective cross-border exchange of information; and
•
enabling tax officials of member countries to build technical
capacity to effectively exchange information with partner countries.
ATAF members requested to nominate relevant senior officials in their
respective administrations to serve as members of the ATAF Exchange of
Information Working Group.
3
Composition of the Working Group






R. C. Terblanche – SOUTH AFRICA
Ali Ssekatawa – UGANDA
Samuel Aboge – KENYA
Adekunle Ogundare – NIGERIA
Ehshan Jannoo – MAURITIUS
Moussa Ndoye – SENEGAL
TECHNICAL ADVISORS
 Ron Van Der Merwe – Member of UN Advisory Group
 Yanga Mputa – Assessor on Global Forum for Transparency and
Exchange of Information
COORDINATORS
 Femi Edgal – Nigerian official seconded to the ATAF Secretariat
 Elizabeth Storbeck – ATAF Secretariat
Meetings held
20TH –
21ST April
2011
• Secretariat Offices
18th – 19th
October 2011 • Secretariat Offices
18th April
2012
• KAMPALA UGANDA
Work Methodology
FACE TO
FACE
INTERACTI
ON
EMAIL
EXCHANGE
OF
MATERIALS
Work Methodology (cont.)
 The Working Group has identified eleven (11) key
deliverables as target priority areas for the next 2 years
with set timelines.
 At least 2 members are allocated 2 deliverables to
manage as a lead team and report their findings to the
Working Group in consultation with the Technical
Advisors.
 The Working Group reviews the work of the lead team, in
consultation with the Technical Advisors, and comes up
with a joint paper for presentation to the ATAF Council.
Approved recommendations are then implemented by
the Secretariat.
Work Plan
No
1.
2.
DELIVERABLES
PROGRESS
Recommendation to Council re
adoption of Internationally
Accepted Standards of
Transparency and Exchange of
Information by ATAF members
 Recommendation approved by
Council in April 2012
 Document will be forwarded to
Investigate possibility of
facilitating a Multilateral Treaty
on Exchange of Information for
ATAF members
 Recommendation approved by
Council in April 2012
 Secretariat will facilitate a 3-day
meeting, mid-year, to be attended
all members for implementation
– supported by Practical Guide
by each members’ tax treaties
expert as well as their lawyers.
Work Plan
No
DELIVERABLES
PROGRESS
3.
Recommendation to Council re participation
by ATAF member countries in the OECD
Global Forum on Transparency and
Exchange of Information
 Recommendation approved by Council in
April 2012
 ATAF Members of GF:
South Africa
Ghana
Mauritius
Botswana
Seychelles
Morocco
Kenya
Liberia
Nigeria
 Secretariat will forward letter to all
members re Council’s approval,
supporting membership of GF
4.
Draft recommendations to Council of
facilitating multiparty negotiations for ATAF
members
 Recommendation approved by Council in
April 2012
 Model TIEA Agreement will be forwarded
to members for consideration
 Global Forum Meeting on 17-21 October
2012 will be a good opportunity for
Guernsey, Jersey and Isle of Man to
conduct negotiations with members.
Work Plan
No
DELIVERABLES
PROGRESS
5.
Circulate questionnaire to ATAF members
for purposes of conducting a country survey
on EoI
 Questionnaires sent to all ATAF member
Thereafter, WG to develop appropriate
programmes for each country ito:
• Technical assistance
• Training
• Recommendations for domestic
legislative/policy changes
Kenya
Madagascar
Seychelles
Zambia
Establish data base on tax treaties and tax
information exchange treaties
Secretariat is consulting with an IT
developer to upload the database of tax
treaties
6.
Countries in November 2011. Only 8
responses received from:
Lesotho
Mauritius
Uganda
Zimbabwe
Questionnaire is an abridged version of
Peer Review Process. Completion will
enable ATAF to assist the member prior to
review. Members can request technical
assistance from ATAF Technical Assistance
Unit (TAU)
Work Plan
No
DELIVERABLES
PROGRESS
7.
Establish database on Competent
Authorities (Delegated authorised
representatives) of ATAF members
Letters of request sent to all ATAF
countries. 11 have responded so far :
Kenya
Malawi
Zambia
Namibia
Liberia
Madagascar
Mauritius
Sierra Leone
Uganda
Seychelles
South Africa
Secretariat will send out reminders to each
member to update their details of
Competent Authority (Delegated authorised
representatives)
8.
Formation of ATAF Tax Information
Exchange Panel and formulation of process
for receipt and process of enquiries
 31 May – draft Roadmap and Terms of
Reference for the panel to be
submitted;
 15 June – responses received from WG;
 30 June – final document submitted to
Secretariat
Work Plan
N
o
DELIVERABLES
PROGRESS
7.
Regular contribution to ATAF
newsletter
 Ongoing as articles regularly
submitted to the Secretariat
 Contributions welcomed from all
members
8.
WG to agree on the tax treaty/tax
information exchange programme for
2012
 Technical conference for April 2012
 Development of model DTA:
By end August, final model will be
forwarded to Council for approval
Challenges
 All Working Group members have office assignments with a
busy schedule which compromises the work output.
 Slow response to questionnaires and / or requests for
information from member countries.
GOOD NEWS

The time lines undertaken in the Work Plan have been met
and all deliverables are on course.
 The Working Group members and Secretariat are
committed.
ASANTE
Thank you
Enjoy your stay in Kampala