Global Forum and ATAF deliver first regional workshop on cross-border assistance in recovery of tax claims in Africa

 

29/03/2023 – The Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) and the African Tax Administration Forum (ATAF) jointly delivered the first regional workshop on cross border-assistance (CBA) in the recovery of tax claims, under the framework of the Global Forum’s Africa Initiative. The event was hosted by the Uganda Revenue Authority from 27 to 29 March 2023 in Kampala, Uganda, and brought together 61 tax officials from 19 African countries.

The Global Forum Secretariat introduced participants to the concept of CBA in the recovery of tax claims as one of the forms of mutual administrative assistance in tax matters. Participants also discussed the legal and operational frameworks required for effective participation in this form of assistance, as well as the steps involved in requesting and providing effective assistance. Three African countries already engaged in CBA in the recovery of tax claims and Belgium shared their experience with peers using practical examples. Finally, participants discussed the essential building blocks for establishing an effective function for CBA in the recovery of tax claims.

The workshop enhanced awareness and facilitated peer-to-peer learning among African tax administrations on the best practices for CBA in the recovery of tax claims. Participants stressed the importance of this form of international tax co-operation as a complement to exchange of information, to ensure that the mobility of taxpayers and their assets does not hamper the recovery of due taxes.

The Global Forum is the leading multilateral body mandated to ensure that jurisdictions around the world adhere to and effectively implement both the exchange of information on request standard and the standard of automatic exchange of information. These objectives are achieved through a robust monitoring and peer review process. The Global Forum also runs an extensive capacity-building programme to support its members in implementing the standards and help tax authorities make the best use of cross-border information sharing channels. The delivery of the Global Forum’s capacity-building programme, including this joint workshop, is only made possible thanks to the financial support and the trust of its generous donor partners.

Financial contributions provided by:

For more information, please contact gftaxcooperation@oecd.org.