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1、Tax Transparency in Africa 2023Africa Initiative Progress Report2|TAX TRANSPARENCY IN AFRICA 2023Section headFocusing on Africa enables the identification of specific approaches and the provision of tailored support to address the specific needs and priorities of African countries to grow their capa
2、city in exchange of information.The Africa Initiatives work fits into broader agendas,as tax transparency is an opportunity to stem illicit financial flows and increase domestic resource mobilisation,which are central to the African Unions Agenda 2063 and the Sustainable Development Goals.The Africa
3、 Initiative is a partnership between the Global Forum,its African members and several continental,regional and international organisations and development partners.With Angola,Sierra Leone and Zimbabwe recently joining the Global Forum,the Africa Initiative now counts 37 members and remains open to
4、all African countries.1 It is supported by 16 partners and donors.1.Upon joining the Global Forum,African countries become members of the Africa Initiative.Initially set up for a period of three years(2015-2017),the Africa Initiative was renewed for a second phase(2018-2020)in November 2017 and for
5、a third phase(2021-2023)in October 2020.The Initiative also agreed on a new governance framework involving the election of a Chair and Vice-Chair to steer its work and a clear set of goals were agreed upon.Building on the lessons learnt from the first year of implementation,the new governance framew
6、ork was modified in December 2022,with two Co-Chairs for a two-year period.To promote the objectives of the Africa Initiative,the“Yaound Declaration”was signed during a ministerial meeting held on the sidelines of the 2017 Global Forum plenary meeting in Yaound,Cameroon.The Declaration calls for str
7、engthened efforts to curb tax evasion through transparency and exchange of information(EOI).The Yaound Declaration now counts 33 African countries signatories and the African Union Commission.The Africa Initiative,its members and partners Given the size of illicit financial flows from African countr
8、ies,and recognising the potential of tax transparency and exchange of information to fight them and to raise resources for development,African countries members of the Global Forum on Transparency and Exchange of Information for Tax Purposes(Global Forum)decided to create an African-focused programm
9、e in 2014:the Africa Initiative.The objective was to unlock the potential of tax transparency and exchange of information for Africa by ensuring that African countries are equipped to exploit the improvements in global transparency to better tackle tax evasion.TAX TRANSPARENCY IN AFRICA 2023|3Sectio
10、n head More information on the Yaound Declaration is available at https:/www.oecd.org/tax/transparency/what-we-do/technical-assistance/the-yaounde-declaration.htm.WORK PROGRAMME OF THE AFRICA INITIATIVEAt the onset,the Africa Initiative agreed on an ambitious work programme to develop and consolidat
11、e a culture of transparency and EOI in African countries,and to progress towards the implementation of automatic exchange of financial account information(AEOI)under the Common Reporting Standard(CRS).The Initiatives current work programme is based on a three-year mandate,which covers the period 202
12、1-2023.The Africa Initiative builds on the progress achieved by members since 2014 and continues to raise political awareness and support new members to implement the“core stage”of tax transparency and EOI,with an emphasis on beneficial ownership information transparency.The Africa Initiative has al
13、so identified“enhanced building blocks”that can be implemented by interested members.11th meeting of the Africa Initiative,14-16 June 2022,Nairobi,Kenya.The 34 signatories of the Yaound Declaration,as of 31December 2022SenegalSeychellesSouthAfricaTogoTunisiaUgandaCte dIvoireDjiboutiEgyptEswatiniGabo
14、nGhanaGuinea-BissauKenyaLesothoLiberiaMadagascarMaliMauritaniaMoroccoNigerNigeriaRwandaMauritiusAlgeriaBeninBotswanaCaboVerdeCameroonChadComorosCongo(Rep.of the)Burkina FasoAfrican Union Commission4|TAX TRANSPARENCY IN AFRICA 2023Overviewl increase in the number of African countries implementing AEO
15、I on a practical timeframe and benefitting from technical support including on confidentiality and data safeguardl measure the impact and benefit of EOI through periodic collection and tracking of statistical information.The“enhanced building blocks”are areas identified as interesting for capacity b
16、uilding and collaborative activities.These include cross-border assistance in the recovery of tax claims,the effective use of CRS data and the use of EOI data for non-tax purposes.Members of the Africa Initiative meet twice a year to take stock of their progress and discuss ways of addressing their
17、remaining challenges.The“core stage”encompasses:l set up of operational EOI units with adequate resources,including delegated competent authority powers and an EOI internal procedure or manuall define a clear strategy to use EOI as a tool to improve tax audits,sensitisation of relevant stakeholders
18、and actively increasing the number of requests made to treaty partnersl expand the network of EOI relationships by joining the Convention on Mutual Administrative Assistance in Tax Matters l receive a satisfactory rating in the second round of transparency and exchange of information on request peer
19、 reviewMembers of the Africa InitiativeKenyaLesothoLiberiaMadagascarMaliMauritaniaMoroccoMauritiusBeninBotswanaBurkina FasoCaboVerdeCameroonChadAlgeriaAngolaCte dIvoireGhanaGabonEswatiniEgyptDjiboutiCongo(Rep.of the)GuineaNigerNigeriaRwandaSenegalSeychellesSouthAfricaNamibiaSierra LeoneTogoTunisiaUg
20、andaTanzaniaZimbabweMore information on the Africa Initiative is available at:https:/oe.cd/africa-initiative.TAX TRANSPARENCY IN AFRICA 2023|5OverviewLeadership of the Africa Initiative since 2021Partners and donors of the Africa Initiative*Contribution of the Resource Mobilisation and Investment At
21、tractiveness Institutional Support(PAIMRAI)Project piloted by the Ministry of Finance and Budget of Senegal and supported by the African Development Bank.CHAIR MrGithii MburuKenyaCommissioner General,Kenya Revenue AuthorityVICE-CHAIR Mr Edward KieswetterSouth AfricaCommissioner,SouthAfrican Revenue
22、ServiceCO-CHAIR Dr Philippe Kokou TchodieTogoCommissioner General,Togolese Revenue OfficeCO-CHAIR Mr Edward KieswetterSouth AfricaCommissioner,SouthAfrican Revenue Service-2024African Tax Administration ForumNetherlandsCo-funded by theEuropean UnionEuropean UnionUnited KingdomCercle de
23、rflexion et dchange des dirigeants des administrations fiscalesGermanySenegal*World Bank GroupAfrican Union CommissionFranceWest African Tax Administration ForumNorwayInternational Finance Corporation(World Bank Group)Commonwealth Association of Tax AdministratorsAfrican Development Bank GroupAFRICA
24、N DEVELOPMENT BANK GROUPGROUPE DE LA BANQUE AFRICAINEDE DVELOPPEMENTSchweizerische EidgenossenschaftConfdration suisseConfederazione SvizzeraConfederaziun svizraSwiss ConfederationFederal Department of Economic Afairs,Education and Research EAERState Secretariat for Economic Afairs SECOSwitzerland6|
25、TAX TRANSPARENCY IN AFRICA 2023Tax Transparency in AfricaForeword Domestic resource mobilisation(DRM)is at the fore of the development agenda in Africa.With this in mind,the African Union Commission(AU Commission)supports initiatives that strive to reduce Africas dependency to external sources of re
26、venue and sustain DRM on the continent.This includes the fight against all forms of illicit financial flows(IFFs)that deprive African nations of the much-needed resources for their development.TAX TRANSPARENCY IN AFRICA 2023|7ForewordThe Africa Initiative is a concrete and impactful contribution to
27、tackle tax evasion and other forms of IFFs through tax transparency.Looking at the results achieved in a few years,in particular in terms of DRM,the AU Commission welcomes the level of commitment and engagement of African countries.With the support of the Global Forum on Transparency and Exchange of
28、 Information for Tax Purposes(Global Forum)and other partners,African countries are implementing stronger tax transparency frameworks and advancing the use of exchange of information(EOI).Challenges remain,and many African countries are at the beginning of their tax transparency journey and are yet
29、to translate EOI into revenues.This requires the Africa Initiative to ensure that African countries are also engaged and are benefiting from the global move towards better transparency in tax matters.To achieve this,the Africa Initiative needs to be sufficiently equipped to help African countries to
30、 benefit from the progress made globally over the past decade in enhancing DRM through improved tax transparency and EOI.The AU Commission will therefore continue to strongly support the Africa Initiative and work with the Global Forum and other partners to enhance tax transparency on the continent.
31、The annual publication Tax Transparency in Africa:the Africa Initiative Progress Report plays a unique role as it helps us take stock of the progress made and strive to address the remaining challenges faced by African countries.Thanks to the contribution of 38 African countries that have provided a
32、nswers to the survey,the 2023 report is a unique and valuable work by its scope and its in-depth analysis.It shows continuing progress.One new member joined the Africa Initiative in 2022,bringing the total number of African countries participating in the global tax transparency work to 34 as at Dece
33、mber 2022.Since then,the Africa Initiative has welcomed three new African countries,bringing the current membership to 37.The number of African countries making use of exchange of information on request has increased,as well as the number of countries committed to start automatic exchange of financi
34、al account information(AEOI)by a specific date.The more African countries make use of cross-border EOI for tax purposes,the greater the impact will be on tax revenues.Four African countries were able to identify additional revenues totalling EUR 76.6 million in 2022,the highest annual amount reporte
35、d since the establishment of the Africa Initiative in 2014.This includes EUR 10.6 million in additional revenue from the use of financial account information received by one of the five African countries currently engaged in AEOI.Although a lot of progress is still needed,we can already see that EOI
36、 is one of the solutions to address the issues of IFFs in Africa,and an effective tool to increase domestic resources on the continent.On behalf of the AU Commission,I would like to thank all parties involved in the publication of this report.I invite all African countries to join the Africa Initiat
37、ive and encourage current members to continue their efforts,as the stories of their peers and the experiences shared are the best demonstration of the usefulness and the impact of tax transparency for DRM.The African community should use this report as a source of information that can help them refl
38、ect and act together and with our partners to ensure that“Africa takes full responsibility for financing her development”as espoused in our Agenda 2063.Albert M.MuchangaCommissioner for Economic Development,Trade,Tourism,Industry,and MineralsAfrican Union CommissionLooking at the results achieved in
39、 a few years,in particular in terms of domestic resource mobilisation,the AU Commission welcomes the level of commitment and engagement of African countries.8|TAX TRANSPARENCY IN AFRICA 2023Tax Transparency in AfricaPrefaceTax Transparency in Africa 2023:Africa Initiative Progress Report(TTiA 2023)i
40、s the fifth edition of this annual report,which takes stock of the progress made by African countries in tackling tax evasion and other illicit financial flows(IFFs)through enhanced tax transparency and exchange of information(EOI).The report is a joint publication by the African Union Commission,th
41、e African Tax Administration Forum and the Global Forum on Transparency and Exchange of Information for Tax Purposes(Global Forum).It is a key output of the Africa Initiative launched nine years ago by the Global Forum,its African members,partners and donors,to unlock the potential of EOI for Africa
42、n countries.TAX TRANSPARENCY IN AFRICA 2023|9PrefaceTTiA 2023 is published as African countries are recovering from the effects of the COVID-19 pandemic and being confronted with new challenges,such as disruptions to global supply chains due to conflicts and unreliable weather.As EOI is now well est
43、ablished as an effective tool to tackle tax evasion and other IFFs,it can play a critical role in enhancing African countries domestic resource mobilisation(DRM)efforts to raise much needed revenues.Thirty-eight African countries have provided inputs to this report.As in previous editions,the report
44、 provides statistical information on the implementation of the tax transparency standards Standard on Transparency and Exchange of Information on Request(EOIR standard)and the Standard on Automatic Exchange of Financial Account Information(AEOI standard)and their contribution to DRM in Africa.TTiA 2
45、023 shows significant progress.More African countries are joining global efforts to combat tax evasion through tax transparency.They are also making use of the infrastructures to help the resolution of tax audits/investigations with a cross-border element and to detect and deter cross-border tax eva
46、sion.In 2022,four African countries identified EUR 66 million in additional taxes through EOIR,while one of the five African countries engaged in AEOI reported the identification of over EUR 10 million in additional revenues thanks to the use of the data automatically received.More and more African
47、countries are implementing the AEOI standard and committing to first exchanges by a specific date,and ten of them are committed to starting automatic exchanges by a specified date.The progress is a result of both the growing political buy-in for the tax transparency agenda and the enhanced capacity-
48、building led by a coalition of donors and partners working together under the banner of Africa Initiative.We take this opportunity to thank all the members,partners and donors of the Africa Initiative for their contribution to advancing the tax transparency agenda in Africa.We remain steadfast in ou
49、r commitment to help African countries address the challenges the continent faces in implementing and benefitting from the tax transparency standards.For together,we can achieve more.Edward KieswetterCo-Chair of the Africa InitiativeCommissioner,South African Revenue ServiceDr Philippe Kokou Tchodie
50、Co-Chair of the Africa InitiativeCommissioner General,Togolese Revenue OfficeZayda ManattaHead of the SecretariatGlobal Forum on Transparency and Exchange of Information for Tax PurposesLogan WortExecutive SecretaryAfrican Tax Administration ForumAs EOI is now well established as an effective tool t
51、o tackle tax evasion and other IFFs,it can play a critical role in enhancing African countries domestic resource mobilisation efforts to raise much needed revenues.10|TAX TRANSPARENCY IN AFRICA 2023Section headAcknowledgements1.This report was prepared by the following staff of the Global Forum Secr
52、etariat:Irene Bashabe,Clement Migai,Lena Walder a team led by Ervice Tchouata and under the supervision of Hakim Hamadi,Head of the Capacity-Building and Outreach Unit,and Zayda Manatta,Head of the Global Forum Secretariat.2.In particular,the authors would like to thank Mary Baine,Thulani Shongwe,Ep
53、hraim Murenzi under the leadership of Logan Wort,Executive Director,ATAF.3 Ndinaye Sekwi Charumbira and Rumbidzai Treddah Manhando under the supervision of Djamel Ghrib,Director of Economic Development Integration&Trade.4.Evelynne Change and Sandrine Ebakisse,under the supervision of Abdoulaye Couli
54、baly,Director of the Governance and Economic Reform Department.5.Contribution of the Resource Mobilisation and Investment Attractiveness Institutional Support(PAIMRAI)Project piloted by the Ministry of Finance and Budget of Senegal and supported by the African Development Bank.6.In addition to the 3
55、8 African countries that provided data,the authors would particularly like to thank the following for their specific contributions:Kenya Revenue Authority,Liberia(Felicia Powson),Direction Gnrale des Impts de Madagascar,Direction Gnrale des Impts du Mali,Mauritius Revenue Authority,Rwanda(Jackson Ru
56、gambwa,Jean Clement Gatera and Frivole Niyomufasha),the South African Revenue Service and Uganda Revenue Authority.The fifth edition of Tax Transparency in Africa is jointly published by the African Union Commission,the African Tax Administration Forum and the Global Forum on Transparency and Exchan
57、ge of Information for Tax Purposes(Global Forum).Prepared by the Global Forum Secretariat,1 the Tax Transparency in Africa 2023 report presents the progress of the Africa Initiative in which all African members of the Global Forum and some non-member African countries participate for the year 2022.T
58、he Global Forum Secretariat would like to acknowledge with much appreciation the African Tax Administration Forum,2 the Department for Economic Development,Trade,Industry and Mining of the African Union Commission3 and the Governance and Economic Reform Department of the African Development Bank Gro
59、up4 for their contributions to this report.The Global Forum Secretariat also thanks its other partners:the Cercle de Rflexion et dchange des Dirigeants des Administrations Fiscales,the Commonwealth Association of Tax Administrators,the International FinanceCorporation,the West African Tax Administra
60、tion Forum and the World Bank for promoting the tax transparency agenda in Africa.The Global Forum Secretariat is also immensely grateful to the donors who contribute to the funding of the Africa Initiative and the Global Forums capacity building to African countries on tax transparency and exchange
61、 of information.These include the European Union,France,Germany,the Netherlands,Norway,Senegal,5 Switzerland and the United Kingdom.Finally,the authors extend special thanks to officials from the ministries of finance and tax administrations of all the 38 African countries,including non-members of t
62、he Global Forum,who provided data by responding to the Africa Initiative questionnaire.These data and responses were analysed and form the basis for the insights presented in the report.Their efforts in gathering the data and their patience in providing further clarifications have been critical to t
63、he quality of this report.6TAX TRANSPARENCY IN AFRICA 2023|11Contents3.AFRICAN COUNTRIES PROGRESS IN IMPLEMENTING THE TAX TRANSPARENCY STANDARDS 40Strengthening infrastructures for exchange of information on the continent 42Implementation of the standard for exchange of information on request 49Impl
64、ementation of the standard of automatic exchange of financial account information 554.USING TAX TRANSPARENCY FOR DOMESTIC RESOURCE MOBILISATION 61Use of exchange of information on request by African countries 62Use of automatic exchange of information by African countries 665.LOOKING AHEAD 68Making
65、a radical change in the use of the exchange of information on request 69Unpacking the benefit of automatic exchange of financial account information for more African countries 69Strengthening African tax authorities capacities to benefit from tax transparency and exchange of information 69Advancing
66、the use of cross-border assistance in the recovery of tax claims 69ANNEX Summary of the tax transparency progress by country in 2022 70The Africa Initiative,its members and partners 2Foreword 6Preface 8Acknowledgements 10Abbreviations and acronyms 12Executive summary 13Tax transparency in Africa at
67、a glance 161.THE CRITICAL ROLE OF TAX TRANSPARENCY IN FIGHTING ILLICIT FINANCIAL FLOWS IN AFRICA 18Illicit financial flows and their consequences 19International tax transparency standards as a tool to curb illicit financial flows 20The impact of exchange of information on request 20The impact of au
68、tomatic exchange of financial account information 222.DEVELOPMENTS IN TAX TRANSPARENCY IN AFRICA IN 2022 24Building strong political buy-in to unpack the benefits of tax transparency for all African countries 26Capacity building in 2022 28Cross-border assistance in the recovery of tax claims 35Afric
69、an countries active contributions to Global Forum work and capacity-building activities 35Partnerships to support African countries 36ContentsPlease cite this report as:OECD(2023),Tax Transparency in Africa 2023:Africa Initiative Progress Report,Global Forum on Transparency and Exchange of Informati
70、on for Tax Purposes,OECD,Paris,https:/www.oecd.org/tax/transparency/documents/tax-transparency-in-africa-2023.pdf.12|TAX TRANSPARENCY IN AFRICA 2023Tax Transparency in AfricaAbbreviations and acronyms AEOIAutomatic Exchange of Financial Account InformationAfCFTAAfrican Continental Free Trade AreaAfD
71、BAfrican Development BankAMLAnti-Money LaunderingATAFAfrican Tax Administration ForumAUAfrican UnionCACompetent AuthorityCBO UnitCapacity Building and Outreach Unit of the Global Forum SecretariatCRSCommon Reporting StandardCREDAFCercle de Rflexion et dchange des Dirigeants des Administrations fisca
72、les DRMDomestic Resource MobilisationDTCDouble taxation conventionEACEast African CommunityECOWASEconomic Community of West African StatesEOIExchange of informationEOIRExchange of Information on RequestEUEuropean UnionGlobal Forum Global Forum on Transparency and Exchange of Information for Tax Purp
73、osesIFCInternational Finance CorporationIFFIllicit Financial FlowsISMInformation Security ManagementMAACConvention on Mutual Administrative Assistance in Tax MattersOECDOrganisation for Economic Co-operation and DevelopmentTIEATax information exchange agreementToRTerms of referenceTTiATax Transparen
74、cy in Africa UNCTADUnited Nations Trade and Development ConferenceVDPVoluntary Disclosure Programme WAEMUWest Africa Economic and Monetary UnionWATAFWest African Tax Administration Forum WBWorld BankTAX TRANSPARENCY IN AFRICA 2023|13Section headExecutive summaryTax Transparency in Africa 2023:Africa
75、 Initiative Progress Report(TTiA)includes information provided by 38 African countries,the joint-highest number since the first edition of the report in 2019.*It shows remarkable developments in 2022 on the two strategic axes of the Africa Initiative:(i)raising political awareness and commitment in
76、Africa and(ii)developing capacities in African countries in tax transparency and exchange of information(EOI).In 2022,the Africa Initiative redoubled its efforts to drum up political buy-in for tax transparency and EOI on the African continent at continental and regional level,through engagements wi
77、th the African Union(AU)Commission,African Union member states,the African Development Bank,the African Tax Administration Forum and the West African Tax Administration Forum.Engagements were also held with other partners such as the Cercle de rflexion et dchange des dirigeants des administrations f
78、iscales.*Algeria,Angola,Benin,Botswana,Burkina Faso,Cabo Verde,Cameroon,Cte dIvoire,Djibouti,Egypt,Eswatini,Gabon,Gambia,Ghana,Guinea Bissau,Kenya,Lesotho,Liberia,Madagascar,Mali,Mauritania,Mauritius,Morocco,Namibia,Niger,Nigeria,Rwanda,Senegal,Seychelles,Sierra Leone,South Africa,Sudan,Tanzania,Tog
79、o,Tunisia,Uganda,Zambia and Zimbabwe.TAX TRANSPARENCY IN AFRICA 2023|1314|TAX TRANSPARENCY IN AFRICA 2023Executive summaryThe high-level engagements contributed to strengthening collaboration with key international and regional institutions to promote the tax transparency agenda in Africa.The Intern
80、ational Finance Corporation and the Commonwealth Association of Tax Administrators were welcomed as partners of the Africa Initiative.The work on raising political awareness and commitment in Africa culminated in the Republic of the Congo joining the Global Forum and the Africa Initiative in June 20
81、22.In addition,Botswana endorsed the Yaound Declaration in March 2022 as 34th signatory(33 African countries and the AU Commission).In 2022,Tunisia committed to start automatic exchanges of financial accounts information(AEOI)by 2024,joining four other African countries(Kenya,Morocco,Rwanda and Ugan
82、da)that are committed to undertake their first automatic exchanges by a specific date,and five other countries already exchanging on a reciprocal basis(Ghana,Mauritius,Nigeria,Seychelles and South Africa).African countries continued to improve their EOI infrastructures in 2022.Angola was invited to
83、sign the Convention on Mutual Administrative Assistance in Tax Matters.Madagascar signed the Convention,and Burkina Faso,Mauritania and Rwanda deposited their instruments of ratification.As of December 2022,94%of 38 African countries that participated in the survey had delegated the Competent Author
84、ity powers and functions to the tax administration,while 76%had established EOI units.Further,62%had documented formal procedures for handling EOI requests and 57%had put in place tracking systems to monitor the handling of EOI requests and improve the effectiveness of the EOI function.In addition,A
85、frican countries continued to put established EOI infrastructures to good use.Although they cumulatively received more requests than they sent in 2022,the number of countries sending requests rose to 19,up from 15 in 2021.Moreover,the gap between the number of requests sent and received remained nar
86、rower than pre-2020 levels.However,as seen in 2021,a small cluster of countries account for the bulk of EOI activity in Africa:four countries account for 86%of all requests sent,with two countries alone accounting for over 75%.The year 2022 also confirms the return on investment in EOI infrastructur
87、es is assured when countries actively make use of it.In 2022,African countries reported EUR 66 million in additional revenues(tax,interest and penalties)as a result of EOI requests sent,a 77%increase on the EUR 37.2 million reported in 2021.In addition,one African country identified over EUR 10 mill
88、ion in additional revenue from the data received automatically,underlining the potential of AEOI to African countries.In total,five African countries identified additional revenues totalling EUR 76.6 million,the highest amount since the establishment of the Africa Initiative in 2014.This brings the
89、total revenue gains from EOI in Africa since 2009 at over EUR 1.69 billion,through offshore tax investigations including EOIR,voluntary disclosure programmes launched in the context of the implementation of AEOI and making effective use of the data received automatically.Finally,in response to the c
90、all by the Africa Initiative in 2021 for members to take deliberate steps to put in place the essential building blocks for enhancing the use of cross-border assistance in the recovery of tax claims,a workshop was held in 2022 to help participating countries with tools for assessing the maturity of
91、their domestic tax debt management functions.Additionally,the training activities on cross-border assistance in the recovery of tax claims were launched in Africa with a first in-country training held for Tunisia.While this report demonstrates African countries progress in using tax transparency and
92、 EOI,it remains uneven.A significant number of African countries are not yet effectively using available EOI infrastructures to enhance their efforts for domestic resource mobilisation.This calls for new strategies by African tax authorities to establish a culture of EOI and ensure that it becomes a
93、 tool to promote tax compliance.These strategies should The work on raising political awareness and commitment in Africa culminated in the Republic of the Congo joining the Global Forum and the Africa Initiative in June 2022.In addition,Botswana endorsed the Yaound Declaration in March 2022 as 34th
94、signatory.TAX TRANSPARENCY IN AFRICA 2023|15Executive summaryreceived pre-membership support to implement an agenda for tax transparency within their countries.Fifteen training events were organised in 2022 and delivered to 1 170 officials representing 34 members of the Africa Initiative and 3 non-m
95、embers.Further,more than 1 800 additional officials were trained by EOI local trainers who participated in the“Train the Trainer”programme.Finally,eight African female tax professionals participated in the“Women Leaders in Tax Transparency”programme aimed at promoting female leadership in tax transp
96、arency.Looking ahead,the Africa Initiative will continue to advocate for African countries to make effective use of EOI by sending more requests and exploiting information received in their tax audits,as well as making effective use of data received automatically.Political dialogue will be sustained
97、 at the continental,regional and country levels to champion support for tax transparency and EOI as a crucial tool for combating tax evasion and reducing IFFs from Africa.The Africa Initiative will also continue developing new tools and building capacity on cross-border assistance in the recovery of
98、 tax claims.include continued capacity-building and awareness-raising activities targeting tax auditors/investigators on the usage of EOI as a tool to complement domestic information.Progress is unbalanced between members of the Global Forum/Africa Initiative and between members and non-members.In g
99、eneral,older members have well-established EOI infrastructures compared to newer members,and similarly for members compared to non-members.These discrepancies call for continued engagements at the continental,regional and domestic levels to get political buy-in for tax transparency and EOI to ensure
100、 that tax authorities participate in and benefit from tax transparency and EOI work.Technical assistance was provided to 33 African countries to overcome these challenges:15 countries received comprehensive support and another 14 benefitted from tailored technical assistance to address specific need
101、s.AEOI implementation was also given specific attention,with nine countries receiving“la carte”technical assistance to establish the essential EOI building blocks.In addition,four non-members 11th meeting of the Africa Initiative,14-16 June 2022,Nairobi,Kenya.16|TAX TRANSPARENCY IN AFRICA 2023The Af
102、rica Initiative has developed and expanded its capacity-building activities to ensure transparency and exchange of information(EOI)benefit African countries.In 2022,five African countries reported identifying EUR 76.6 million of additional revenues(tax,interests and penalties)through EOI,the highest
103、 amount since the launch of the Africa Initiative in 2014.These latest figures bring the total revenues identified by African countries as a result of EOIR,other offshore tax investigations,AEOI-related voluntary disclosure programmes and the use of data automatically exchanged to at least EUR 1.69
104、billion since 2009.37 Members of the Africa initiativeAlgeria,Angola,Benin,Botswana,Burkina Faso,Cabo Verde,Cameroon,Chad,Congo(Rep.of the),Cte dIvoire,Djibouti,Egypt,Eswatini,Gabon,Ghana,Guinea,Kenya,Lesotho,Liberia,Madagascar,Mali,Mauritania,Mauritius,Morocco,Namibia,Niger,Nigeria,Rwanda,Senegal,S
105、eychelles,Sierra Leone,South Africa,Tanzania,Togo,Tunisia,Uganda and Zimbabwe.Donors and partners of the Africa initiativePartners:African Development Bank Group(AfDB),African Tax Administration Forum(ATAF),African Union(AU)Commission,Cercle de Rflexion et dchange des Dirigeants des Administrations
106、Fiscales(CREDAF),Commonwealth Association of Tax Administrators(CATA),International Finance Corporation(IFC),West African Tax Administration Forum(WATAF)and World Bank.Donors:European Union,France,Germany,the Netherlands,Norway,Senegal*,Switzerland,United Kingdom.Africa in the Global Forum l20 Afric
107、an countries have joined the Global Forum since 2014.l37 African countries are members of the Global Forum,they make up 22%of its membership.lAU Commission,ATAF,AfDB and WATAF are observers.Capacity building in figures in Africa in 2022lThe induction programme for 15 countries were advanced.l14 memb
108、ers received tailored support.l4 non-members received pre-membership support.l15 training events were held with the participation of 1 170 officials from 34 members and 3 non-members.l27 officials from 13 African countries participated in the 2022 edition of the Train the Trainer Programme and held
109、21 local trainings for 433 tax officials in their respective countries.l8 female officials from 8 African members participated in the first edition of the Women Leaders in Tax Transparency programme.l9 African members joined the Global Forums Information Security Management network.Tax transparency
110、in Africa at a glanceImplementation of exchange of information in Africa in 2022Most African members have set up the core elements for effective EOI.Work is ongoing with the recent members to fill the gap.Share of countries giving low,medium and high priority to EOI37(97%)Competentauthoritydelegatio
111、n30(79%)EOl unitin placeEOlmanual25(66%)EOltrackingtool23(61%)In placeNot in place*Contribution of the Resource Mobilisation and Investment Attractiveness Institutional Support(PAIMRAI)Project piloted by the Ministry of Finance and Budget of Senegal and supported by the African Development Bank.TAX
112、TRANSPARENCY IN AFRICA 2023|17Implementation of automatic exchange of financial account information in AfricaExpanding exchange of information relationshipsAfricas EOI network has reached over 3 070 EOI relationships(agreements in force),of which 80%are EOI relationships created under the Convention
113、 on Mutual Administrative Assistance in Tax Matters(MAAC).Number of exchange of information relationships in force established by African countries since 2014Requests for information sent and received by African countries in 2022African countries made a total of 531 EOI requests in 2022.Although thi
114、s represents a decline from the 592 requests sent in 2021,the gap between requests sent and received is narrower than pre-2020 levels.While the number of requests sent dropped,the number of incoming EOI requests rose 9%to 683 in 2022,from 628 in 2021.Most African countries are still behind their pot
115、ential and more efforts need to be put into the operationalisation of EOI.Requests for information sent and received by African countries since 20142017SeychellesSouth Africa2018MauritiusSeychellesSouth Africa2019GhanaMauritiusSeychellesSouth Africa2020GhanaMauritiusNigeriaSeychellesSouth Africa2023
116、(Expected)GhanaMauritiusNigeriaSeychellesSouth AfricaUganda2024(Expected)GhanaKenyaMauritiusNigeriaSeychellesSouth AfricaTunisiaUganda2025(Expected)GhanaKenyaMauritiusMoroccoNigeriaRwandaSeychellesSouth AfricaTunisiaUganda2000202021202223.530.267.020.06.214.535.137.276.6Revenue
117、 identified in 2022African countries reported EUR 66 million in additional taxes as a result of EOI requests sent in 2022,a 47%increase on the EUR 37.2 million reported in 2021.In addition,one African country identified EUR 10.6 million in additional revenue using CRS data.In total,five African coun
118、tries reported identifying at least EUR 76.6 million,the highest figure since the launch of the Africa Initiative in 2014.This brings the total revenue gains from EOI in Africa since 2009 at over EUR 1.69 billion,through offshore tax investigations including EOIR,voluntary disclosure programmes(VDPs
119、)launched in the context of the implementation of AEOI and making effective use of the data received automatically.Yearly EOI revenues identified by African countries(in EUR million)945746 0 200 400 600 8001 0001 2001 4001 6001 800Total since 2009EOIR and other offshore investigationsAEOI(VDPs and u
120、se of CRS)1 692279428545050060070080020002020212022Number of EOI requestsTotal number of EOI requests receivedTotal number of EOI requests sent02468820 0 5001 0001 5002 0002 5003 0003 500200
121、02020212022Number of countries with the MAAC in forceNumber of EOI relationshipsEOI relationships created under the MAACEOI relationships without the MAACAfrican countries with the MAAC in force2 448(80%)2 112(77%)1 500(76%)1 180(71%)972(67%)882(66%)792(66%)490(56%)168(31%)360(69%)392(44%
122、)409(34%)461(34%)469(33%)474(29%)484(24%)618(23%)629(20%)18|TAX TRANSPARENCY IN AFRICA 2023Section head18|TAX TRANSPARENCY IN AFRICA 20231 The international tax transparency standards have proven to be an effective tool in curbing tax evasion and other illicit financial flows and generating addition
123、al revenue ready to be invested in the development and provision of public services.As a matter of fact,it is already,and should be even more in the future,beneficial to all Global Forum members in their diversity.During the past eight years,the Africa Initiative has changed the tax transparency lan
124、dscape in Africa,acting jointly with the Global Forum.However,continuous action is needed to ensure a long-lasting positive impact.Working with its partners,the Global Forum will continue to serve African countries and to support the Africa initiative in its efforts to build or enhance their capacit
125、ies to use the EOI standards at their full potential on the continent.Gal Perraud,Chair of the Global ForumThe critical role of tax transparency in fighting illicit financial flows in AfricaTAX TRANSPARENCY IN AFRICA 2023|19The critical role of tax transparency in fighting illicit financial flows in
126、 AfricaTax transparency is fundamental to the sustainable development of a country and its governments capacity to respond to its peoples needs.In the absence of transparency,tax systems are exposed to tax evasion,which undermines the collection of tax revenues and affects their fairness.Beyond tax
127、evasion,the lack of transparency also enables other forms of illicit financial flows(IFFs),which have a negative impact on development.IFFs do not only impede a countrys ability to finance essential public services,such as health care and education,but has also a detrimental effect on its economic p
128、otential.The negative impact of IFFs is especially adverse for developing countries,considering their limited resources.ILLICIT FINANCIAL FLOWS AND THEIR CONSEQUENCESWhile there is no universally accepted definition of IFFs,it is widely agreed that they are“generated by methods,practices and crimes
129、aiming to transfer financial capital out of a country in contravention of national or international laws”.1 This includes money laundering,bribery and tax evasion.Several studies have tried to estimate the total amount of IFFs in Africa.However,due to the secret nature of IFFs and the absence of a u
130、niversally accepted definition,it is extremely difficult to accurately track them,and estimates can vary considerably.2 Yet,it is generally accepted that IFFs most certainly surpass aid flows and investment in volume in Africa.3 In 2019,the AU Commission estimated that the amount of IFFs from Africa
131、 ranged between USD 50 and USD 80 billion(EUR 48-77 billion)annually.4 1.OECD(2014),Illicit Financial Flows from Developing Countries:Measuring OECD Responses,OECD Publishing,Paris,http:/dx.doi.org/10.1787/9789264203501-en.For more discussions on the definition of IFFs and the critical role of EOI i
132、n combating tax evasion as a component of IFFs see the 2021 and 2020 Tax Transparency in Africa Reports available at https:/www.oecd.org/tax/transparency/what-we-do/technical-assistance/africa-initiative.htm.2.United Nations.Economic Commission for Africa(2015),Track it!Stop it!Get it!Illicit financ
133、ial flows:Report of the High Level Panel on Illicit Financial Flows from Africa,Addis Ababa,https:/www.unodc.org/documents/NGO/AU_ECA_Illicit_ Financial_Flows_report_EN.pdf.3.See for example OECD(2014),Illicit Financial Flows from Developing Countries:Measuring OECD Responses,op.cit.;United Nations
134、Economic Commission for Africa(2015),Track it!Stop it!Get it!Illicit financial flows:Report of the High Level Panel on Illicit Financial Flows from Africa,op.cit.;African Union Commission(2019),Domestic Resource Mobilization:Fighting against Corruption and Illicit Financial Flows,AUC Publishing,Addi
135、s Ababa;and UNCTAD(2020),Economic Development in Africa Report 2020:Tackling Illicit Financial Flows for Sustainable Development in Africa,United Nations,Geneva.4.African Union(AU)Commission(2019),Domestic Resource Mobilization:Fighting against Corruption and Illicit Financial Flows,op.cit.5.UNCTAD(
136、2020),Economic Development in Africa Report 2020,Tackling Illicit Financial Flows for Sustainable Development in Africa,op.cit.6.UNCTAD(2022),Report on Illicit Financial Flows in Africa.https:/unctad.org/system/files/non-official-document/IFFsAfrica_FinalReport_20221121.pdf.7.UN(2015),Transforming o
137、ur world:the 2030 Agenda for Sustainable Development,Resolution adopted by the General Assembly on 25 September 2015,https:/documents-dds-ny.un.org/doc/UNDOC/GEN/N15/291/89/PDF/N1529189.pdf?OpenElement.8.OECD(2014),Illicit Financial Flows from Developing Countries:Measuring OECD Responses,op.cit.The
138、 2020 estimate by the UNCTAD is even higher,set at USD 88.6 billion(EUR 85.1 billion)annually,5 or 3.7%of Africas gross domestic product.In parallel,the annual Sustainable Development Goals financing gap for Africa was estimated at USD 200 billion(EUR 192 billion)pre COVID-19 pandemic.The repercussi
139、ons of the pandemic,however,created an additional financing need of around USD 154 billion(EUR 148 billion),which means the resources necessary to fill the Sustainable Development Goals financing gap increased by over 50%.6 This emphasises once more the urgency of eliminating IFFs to capture much-ne
140、eded resources to meet the goals of the 2030 Agenda for Sustainable Development(Target 16.4 of Goal 16):“By 2030,significantly reduce illicit financial and arms flows,strengthen the recovery and return of stolen assets and combat all forms of organised crime”.7While almost every country faces IFFs,t
141、he consequences for developing countries are particularly damaging,given their limited resources.It prevents countries from financing much-needed public services,hampering economic and social development.One of the immediate consequences of tax evasion is that it hampers domestic expenditure and inv
142、estment and translates into fragile infrastructure,insufficient and low-quality education,as well as a lack of public safety provision through adequate police force.8 IFFs hence represent a major It is generally accepted that IFFs most certainly surpass aid flows and investment in volume in Africa.2
143、0|TAX TRANSPARENCY IN AFRICA 2023The critical role of tax transparency in fighting illicit financial flows in Africaobstacle to international development efforts and exacerbate countries fragility in the long-term.Ensuring tax transparency is one of the solutions to untie the Gordian Knot of IFFs an
144、d mobilise more domestic resources for development.9 Likewise,the Addis Ababa Action Agenda,aiming to align all financial flows and policies with the 2030 Agenda for Sustainable Development priorities,highlights the importance of stemming IFFs.10 The African Union(AU)Agenda 2063 also outlines Africa
145、s commitment to accelerate actions to strengthen domestic resource mobilisation by reversing IFFs from the continent.11INTERNATIONAL TAX TRANSPARENCY STANDARDS AS A TOOL TO CURB ILLICIT FINANCIAL FLOWSThe consensus on curtailing activities that generate IFFs outlines the need for adopting effective
146、tools to deal with these threats.Because the opacity and secrecy surrounding the origin and destination of IFFs is at the heart of the issue,transparency has emerged as one of the effective tools for combating IFFs.For example,since transparency removes the veil of secrecy,it renders the use of lega
147、l persons and/or arrangements in transactions facilitating IFFs less attractive by enabling the identification of the legal and beneficial owners of legal entities or arrangements.Transparency also provides for the access to banking information and accounting records,which is also fundamental to ide
148、ntify the origin and destination of the flows.Increased transparency therefore makes it easier for national authorities to track down individuals and/or companies involved in illegal activities and to enforce their laws.Tax transparency is an effective tool in combating tax evasion and other types o
149、f IFFs,such as corruption,money laundering and terrorism financing,and enhances domestic resource mobilisation(DRM).The tax transparency standards,the Standard on 9.OECD(2018),Illicit Financial Flows:The Economy of Illicit Trade in West Africa,OECD Publishing,Paris.http:/dx.doi.org/10.1787/978926426
150、8418-en.10.United Nations(2015).Report of the third international conference on financing for development.A/CONF.227/20.Addis Ababa,https:/documents-dds-ny.un.org/doc/UNDOC/GEN/N15/241/03/PDF/N1524103.pdf?OpenElement.11.AU Commission(2015).Agenda 2063:The Africa we want,https:/au.int/sites/default/f
151、iles/documents/36204-doc-agenda2063_popular_version_en.pdf.12.The Global Forums impact assessment tool is available to tax authorities upon request.For more information:https:/www.oecd.org/tax/transparency/documents/documents-available-to-tax-authorities-upon-request.htm.13.OECD(2022),Raising the Ba
152、r on Tax Transparency,2022 Global Forum Annual Report,https:/www.oecd.org/tax/transparency/documents/global-forum-annual-report-2022.pdf.Transparency and Exchange of Information on Request(EOIR)and the Standard on Automatic Exchange of Financial Account Information(AEOI)under the Common Reporting St
153、andard(CRS)listed in Table 1,aim at improving transparency by disclosing legal and beneficial ownership information,as well as accounting and banking information.These standards also seek to improve the access to that information and its effective exchange with foreign partners.By promoting the adop
154、tion and implementation of legal and administrative frameworks that ensure the availability of critical information,the tax transparency standards also enable law enforcement authorities to track,detect and sanction the abuse of legal entities and arrangements for other IFFs activities.IMPACT OF EXC
155、HANGE OF INFORMATION ON REVENUE COLLECTIONThe ultimate aim of EOI is to obtain information that is relevant for tax investigations,audits and other compliance activities.Monitoring the amounts of tax identified through EOI enables the tax administration to clearly track its impact on DRM.Yet only 14
156、 out of 32 African countries that responded to the TTiA survey monitor the contribution of EOI on revenue collection.The majority(nine African countries)monitors the tax identified through occasional case-by-case feedback received from tax auditors and investigators.Three African countries use the G
157、lobal Forums Impact Assessment Tool,12 while two have an automated tracking system in place.By the end of 2021,Global Forum members had identified more than EUR 114 billion of additional revenues(tax,interests,penalties),thanks to the implementation of the EOIR and AEOI standards,including the relat
158、ed voluntary disclosure programmes(VDPs)and offshore tax investigations,with over EUR 30 billion identified by developing countries.13In 2022,five African countries reported identifying TAX TRANSPARENCY IN AFRICA 2023|21The critical role of tax transparency in fighting illicit financial flows in Afr
159、icaover EUR 76.6 million in additional revenue through the use of EOIR and CRS data,the highest amount since the establishment of the Africa Initiative in 2014(see Figure 1).In total,between 2009 and 2022,African countries have identified over EUR 1.69 billion of additional revenues as a result of E
160、OIR,other offshore tax investigations and VDPs related to AEOI and use of CRS data.This is likely the low range,as the majority of the African respondents are not systematically monitoring the impact of EOI on DRM,and some African countries have not provided data or have not done so for all years.Th
161、e impact of exchange of information on requestEOIR is an essential tool to support tax authorities worldwide to access taxpayers information held abroad and determine whether they are paying their due taxes.In the context of EOIR,if a country does not send requests,it cannot obtain information that
162、is critical to the resolution of tax audits/investigations with a cross-border element.Consequently,potential additional tax revenue that may be assessed as a result of offshore information may remain out of the reach of tax authorities.TABLE1.Overview of the tax transparency standardsTransparency a
163、nd exchange of information on requestAutomatic exchange of financial account informationThe EOIRstandard requires a jurisdictions competent authority(CA)usually,the tax authority to provide on request information to another jurisdictions CA that is foreseeably relevant for conducting a tax investiga
164、tion and to enforce its tax laws or the provisions of a tax agreement in force between two countries.The EOIRstandard is built around three pillars of availability,access and exchange,which form the basis of its Terms of Reference(ToR).(a)A.Availability of information:jurisdictions should ensure the
165、 availability of(i)legal and beneficial ownership information of all relevant legal entities and arrangements,(ii)accounting records and underlying documents,and(iii)banking information(including information on legal and beneficial owners of account)in banks within the jurisdiction.B.Access to infor
166、mation:jurisdictions should have the authority and powers to obtain relevant information for tax purposes,including legal and beneficial ownership,accounting and banking information.C.Exchange of information:jurisdictions should have an international legal basis or mechanism,and an organisation to b
167、e able to exchange information in a timely manner.All members of the Global Forum have committed to the implementation of the EOIRstandard,and the level of compliance with this standard,both in terms of the legal framework and the implementation in practice,is assessed under the Global Forums peer r
168、eview process to ensure a level playing field.The AEOIstandard requires financial institutions to apply due diligence rules and periodically report information regarding financial accounts of tax residents of other jurisdictions to their local CAs.Subsequently,the CAs automatically exchange this inf
169、ormation with the CAs of other jurisdictions(i.e.the country of tax residence of the account holder).The CRS contains details as to the due diligence process that should be applied by financial institutions to determine what accounts are reportable and the items of information that should be exchang
170、ed amongst other relevant indications.All members of the Global Forum are committed to the implementation of the AEOIstandard,whilst not all jurisdictions are expected to implement it immediately,due to time needed for them to develop their capabilities.Currently,a total of 123 jurisdictions are com
171、mitted to exchanging financial account information automatically by 2026.(b)Jurisdictions implementing the AEOIstandard undergo a peer review process by the Global Forum.The peer reviews are carried out against the three Core Requirements(CR)of the AEOIToR(c):CR 1:jurisdictions should ensure that al
172、l reporting financial institutions apply due diligence procedures which are in accordance with the CRS to review the financial accounts they maintain and collect and report the information required by the CRS.CR2:jurisdictions should exchange information with all interested appropriate partners(d)in
173、 accordance with the AEOIstandard,in a timely manner,ensuring it is sorted,prepared,validated and transmitted in accordance with the AEOIstandard.CR3:jurisdictions should keep the information exchanged confidential and properly safeguarded,and use it in accordance with the exchange agreement under w
174、hich it was exchanged.(a)OECD(2016),Exchange of Information on Request,Handbook for Peer Reviews 2016-2020,available at https:/www.oecd.org/tax/transparency/documents/terms-of-reference.pdf.(b)Status of AEOIcommitments,available at https:/www.oecd.org/tax/transparency/aeoi-commitments.pdf.(c)OECD(20
175、18),The Framework for the full AEOIreviews:the terms of reference,available at https:/www.oecd.org/tax/transparency/documents/terms-of-reference-for-aeoi-reviews.htm.(d)Interested appropriate partners are those interested in receiving information and that meet the required standards in relation to c
176、onfidentiality and data safeguards.22|TAX TRANSPARENCY IN AFRICA 2023The critical role of tax transparency in fighting illicit financial flows in AfricaIn 2022,four African countries(Kenya,South Africa,Tunisia and Uganda)identified additional revenues totalling EUR 66 million through the use of EOIR
177、,almost equalling the EUR 67 million identified through the use of EOIR in 2017.Since 2009,African countries have identified over EUR 310 million through EOIR alone.THE IMPACT OF AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATIONAEOI has also had a positive impact on the fight against tax evasion.F
178、or example,studies have found that the number of financial assets held in international financial centres declined by 22%since the beginning of AEOI under the CRS.14 In 2021,information on over 111 million financial accounts were exchanged under the CRS worldwide,covering around EUR 11 trillion wort
179、h of assets.15 From 2014 to 2021,countries implementing the AEOI standard had identified EUR 3.5 billion through 14.OReilly,P.,K.Parra Ramirez and M.A.Stemmer(2019),“Exchange of Information and Bank Deposits in International Financial Centres”,OECD Taxation Working Papers,No.46,OECD Publishing,Paris
180、,https:/doi.org/10.1787/025bfebe-en.15.OECD(2022),Raising the Bar on Tax Transparency,2022 Global Forum Annual Report,op.cit.the use of CRS data and EUR 87 billion through VDPs linked to AEOI.For the first time,in 2022,one African country reported having identified EUR 10.6 million in additional tax
181、es through the use of CRS data.Since 2018,the five African countries that are exchanging AEOI data have sent information covering a total of 1.93 million financial accounts with a total value of EUR 363.5 billion.In turn they have received information covering a total of 5.80 million financial accou
182、nts with a total value of EUR 772.3 billion.The number of financial accounts and the aggregate value of financial accounts for which information was sent and received by African countries has been increasing steadily over the years,except for 2018(Figure 2).African countries that are exchanging AEOI
183、 data have received more information than they have sent,indicating the potential for AEOI for these countries.FIGURE1.Revenues identified as a result of exchange of information,in EURmillionNote:The left figure reflects the situation for 38 African countries which have provided data in the correspo
184、nding year.It reflects the revenues generated through EOIR and the use of CRS data.The right figure takes into account all sources of revenues,namely EOIR and other offshore investigation,as well as VDPs and the use of CRS data.Source:Tax Transparency in Africa Survey 202320002
185、02021202223.530.267.020.06.214.535.137.276.6945746 0 200 400 600 8001 0001 2001 4001 6001 800Total since 2009EOIR and other offshore investigationsAEOI(VDPs and use of CRS)1 692TAX TRANSPARENCY IN AFRICA 2023|23The critical role of tax transparency in fighting illicit financial flows in AfricaFIGURE
186、2.Number of financial accounts covered by African countries automatic exchanges of information Note:The figure represents feedback provided by the five African countries that are exchanging information automatically.Source:Tax Transparency in Africa Survey 2023.0.000.200.400.600.801.001.201.401.601.
187、800500200212022Number of financial accounts(in million)Aggregate value of financial accounts(in EUR billion)Number of FAs(sending information)Number of FAs(receiving information)Value of FAs(sending information)Value of FAs(receiving information)27.829.671.1111.6123.5208.89114.
188、66126.60140.18182.010.180.250.410.520.580.770.951.101.391.5912th meeting of the Africa Initiative,8 November 2022,Seville,Spain.24|TAX TRANSPARENCY IN AFRICA 2023Section head24|TAX TRANSPARENCY IN AFRICA 2023Developments in tax transparency in Africa in 20222The developments in tax transparency in A
189、frica in 2022 were hinged around its two strategic pillars:1.raising political awareness and commitment in Africa 2.developing African countries capacities in tax transparency.TAX TRANSPARENCY IN AFRICA 2023|25Developments in tax transparency in Africa in 2022Building strong political buy-in to unpa
190、ck the benefit of tax transparency for all African countriesl High-level political engagements in Africa to promote tax transparency and EOI:In partnership with the AU Commission,the tax transparency agenda was promoted through the inclusion of a discussion on the findings of the TTiA 2022 report in
191、 the agenda of the 5th Specialised Technical Committee on Finance,Monetary Affairs,Economic Planning and Integration Experts Meeting in July 2022.The Republic of the Congo(Congo)was welcomed as the 34th member of the Africa Initiative upon joining the Global Forum.Two new partners(the International
192、Finance Corporation(IFC)and the Commonwealth Association of Tax Administrators(CATA)joined the Africa Initiative.Tunisia committed to implement the Standard of Automatic Exchange of Financial Account Information by September 2024.l Yaound Declaration:Originally signed by four countries in November 2
193、017,the Yaound Declaration counts 33 signatory countries and the AU Commission,Botswana being the latest signatory.l Tax Transparency in Africa 2022:The 2022 progress report,reflecting the progress made by the 38 countries that responded to the survey on the implementation and the use of the tax tra
194、nsparency standards,was launched at the 11th Africa Initiative meeting held in Nairobi,Kenya.Capacity building l Technical assistance:33 African countries received technical assistance on various topics including improving the beneficial ownership frameworks,broadening the EOI networks through the M
195、AAC,improving the organisation of the tax administrations and setting up of functioning EOI units,strengthening the legal and operational framework for AEOI and pre-membership support.l Developing tax officials skills in EOI:15 training events were held for or with the participation of 1 170 officia
196、ls from African countries to ensure effective use of EOI instruments to tackle illicit financial flows and increase domestic resources mobilisation.Moreover,27 officials from 13 African countries participated in the 2022 edition of the Train the Trainer Programme and held 21 local trainings for 433
197、tax officials in their respective countries.Cross-border assistance in the recovery of tax claims l Several capacity-building activities were carried out to help African countries build their frameworks for effective participation in cross-border assistance in the recovery of tax claims,including tw
198、o meetings of the related Working Group focusing on the use of the Tax Debt Management Maturity Model and on the development of a toolkit,and an in-country training for Tunisia on this form of administrative co-operation.Women Leaders in Tax Transparencyl 8 female tax professionals from 8 African co
199、untries participated in the 2022 Women Leaders in Tax Transparency Programme,which promotes increased participation of female officials in leading positions of national tax administrations or ministries of finance.African countries active contributions to Global Forum work and capacity-building acti
200、vitiesl African countries contributed as members to all Global Forums subsidiary bodies,including the Steering Group(2 African countries),the Peer Review Group(2 African countries)and the Automatic Exchange of Information Peer Review Group(3 African countries)and members in relation to Automatic Exc
201、hange of Information Peer Review Group in its expanded composition,which deals with confidentiality and data safeguards(4 African countries).l African countries also contributed their technical expertise to exchange of information on request peer reviews(13 African countries),confidentiality and dat
202、a safeguard assessments(4 African countries)and the Task Force on Risks(2 African countries).l African countries further contributed experts to the training events organised by the Global Forum Secretariat(2 African countries).2022 KEY TAKE-AWAYS26|TAX TRANSPARENCY IN AFRICA 2023BUILDING STRONG POLI
203、TICAL BUY-IN TO UNPACK THE BENEFITS OF TAX TRANSPARENCY FOR ALL AFRICAN COUNTRIESThree major activities were conducted to unpack the benefit of tax transparency:l participation in high-level meetings and eventsl promotion of the Yaound Declarationl demonstrating the impact of tax transparency and EO
204、I in DRM through the Tax Transparency in Africa Report and Africa Initiative meetings.High-level political engagement in Africa at the continental and regional levels to advocate for tax transparency and exchange of informationThe Africa Initiative has adopted a three-pronged approach to advance tax
205、 transparency consisting of engagement at the continental,regional and country levels.This approach is based on the grounds that there are institutions which play a key role in shaping the policy decisions aimed at combating IFFs at the continental,regional and local levels.There is therefore a need
206、 to raise awareness on the potential of tax transparency at these levels and advocate for its inclusion in the different political agendas.The ultimate objective is to ensure a coordinated response to the issue of IFFs,which takes into account the contribution of tax transparency and EOI.In 2022,the
207、 Africa Initiative held discussions with partners at continental and regional level in order to enhance the visibility of transparency and EOI in Africa.At the continental level,several meetings were organised with the AU Commission,including participation in the 5th Specialised Technical Committee
208、on Finance,Monetary Affairs,Economic Planning and Integration Experts Meeting in July 2022.1 The outcomes from the engagements stressed the importance for countries that have not joined the transparency and EOI agenda to do so.1.The AU Commissions Specialised Technical Committee is the leading Confe
209、rence for African ministers responsible for finance,economy,planning,integration and economic development,and central bank governors,to discuss matters about the development of Africa.It is also charged with following up on the implementation of the integration agenda for the continent.For more see:
210、https:/au.int/en/stc.Engagements were also held with the African Development Bank(AfDB)in preparation of its“Executive Training Series on Domestic Revenue Mobilisation in Africa During Crisis and Beyond”in March,May and June 2022.The trainings conducted in collaboration with the African Development
211、Institute of the AfDB counted 127 participants from 44 African countries across diverse institutions,including Ministries of the Economy,Finance,Planning and Budget;Central Banks;Revenue Authorities;Debt Management Offices and other government agencies.In October 2022,a high-level meeting was held w
212、ith AfDB to further strengthen the collaboration on tax transparency.Engagement at senior level between the Global Forum Secretariat and the ATAF Secretariat continued in 2022 to coordinate joint activities in EOI on the continent.At the regional level,engagements to champion tax transparency were h
213、eld with the West African Tax Administrations Forum(WATAF)Tax Audit Network in April 2022,where 64 participants attended a session on administrative co-operation tools to support the audit of cross border transactions,as well as the WATAF 4th High-level Policy dialogue held in September 2022,on the
214、theme“Boosting Revenue Administration Through Efficient Leadership and Corporate Governance“,where the Global Forum Secretariat participated in a panel and delivered a presentation on“Improving the Use,Exchange,and Security of Taxpayer Information in the Era of Big Data”.Further engagements were als
215、o held at the Cercle de rflexion et dchange des dirigeants des administrations fiscales(CREDAF)Annual Conference attended by over 10 heads of tax administrations of French speaking African countries in June 2022.The engagements at the continental and regional levels contributed tangible results on a
216、dvancing the tax transparency agenda in Africa.For example,the Republic of the Congo,joined the Global Forum and the Africa Initiative as the 34th African country during the last day of the 11th Africa Initiative meeting held in Nairobi,Kenya,in June 2022.Developments in tax transparency in Africa i
217、n 2022TAX TRANSPARENCY IN AFRICA 2023|27Promotion of the Yaound DeclarationThe Yaound Declaration2 aimed at boosting African countries efforts towards implementing the international standards and using EOI tools to improve their DRM,is an important commitment for African countries.Originally signed
218、by four countries in November 2017,the Yaound Declaration currently counts 34 signatories,including the AU Commission.Its goal is to ensure that African countries take ownership of the tax transparency agenda and promote it to serve the continents interests in fighting tax evasion and IFFs,thus enha
219、ncing DRM.The efforts made,including through the communication by the Africa Initiative leadership to countries that had not yet signed the Yaound Declaration,culminated in Botswana joining as 34th signatory of the Yaound Declaration in March 2022.The Africa Initiative took advantage of its June 202
220、2 meeting to celebrate the 5th anniversary of the Yaound Declaration during a high-level working dinner with heads of tax administrations.The statement of outcomes3 recognised that the African Continental Free Trade Area(AAfCFTA)Agreement currently at its implementation stage brings new opportunitie
221、s but also new risks on DRM,as it will ultimately lead to increased cross-border economic activities within Africa.The heads of tax administrations therefore committed to 2.More details on the Yaound Declaration can be found at this link:https:/www.oecd.org/tax/transparency/what-we-do/technical-assi
222、stance/the-yaounde-declaration.htm.3.Statement of outcomes of the 11th Africa Initiative meeting held from 14-16 June 2022,Nairobi,Kenya:https:/www.oecd.org/tax/transparency/documents/11th-meeting-of-the-africa-initiative-statement-of-outcomes.pdf.4.OECD and Council of Europe(2011),The Multilateral
223、Convention on Mutual Administrative Assistance in Tax Matters:Amended by the 2010 Protocol,OECD Publishing,available at http:/dx.doi.org/10.1787/9789264115606-en;and https:/www.oecd.org/tax/exchange-of-tax-information/ENG-Amended-Convention.pdf.advancing EOI and fight tax evasion and other forms of
224、IFFs in their respective countries and at the level of regional economic communities.They also recognised the importance of cross-border assistance for the recovery of tax claims as complementary to EOI and agreed on the need to remove the barriers to this form of mutual assistance,including by lift
225、ing or avoiding any reservation in relation to it in MAAC4 and other mutual administrative assistance agreements.Finally,recognising the benefits of participating in the work of the Africa Initiative,heads of tax administrations called on non-members to join the international efforts on tax transpar
226、ency by becoming members of the Global Forum and the Africa Initiative.2022progress reportDemonstrating the impact of EOI on DRM is of profound importance for the Africa Initiative,as it provides evidence on the benefits and importance for governments to prioritise tax transparency as a concrete too
227、l to tackle tax evasion and other IFFs to enhance DRM.It also has a positive impact on taxpayer compliance and increases the public perception of the tax systems fairness.The TTiA report,which is published annually,serves this purpose.The TTiA survey,which facilitated the preparation of 2022 TTiA re
228、port,was launched in January 2022.The Developments in tax transparency in Africa in 202211th meeting of the Africa Initiative,14-16 June 2022,Nairobi,Kenya.28|TAX TRANSPARENCY IN AFRICA 2023Developments in tax transparency in Africa in 2022Africa Initiative leadership encouraged both members and non
229、-members of the Africa Initiative to provide responses to the questionnaire,and 38 countries(32 members and 6 non-members)5 responded.The responses resulted in the 2022 TTiA report,6 a joint publication by the AU Commission,ATAF and the Global Forum,which was launched at the 11th Africa Initiative m
230、eeting held in June in Nairobi,Kenya.This fourth edition of the report reflected significant progress made by the 38 countries in the implementation and the use of the tax transparency standards,including the continued expansion of the networks of EOI relationships,the increasing number of requests
231、sent,the growing commitment to AEOI and the increase in revenue identified through EOI.Peer-to-peer knowledge sharingThe Africa Initiative promotes peer-to-peer learning on tax transparency.This is premised on the belief that African countries can collectively realise the full potential of EOI if th
232、ey are able to share best practices and learn from each other and from other regions.In this respect,the Africa Initiative annual meetings offer a unique platform for knowledge and experience sharing among African countries through the discussion of topics that may advance the tax transparency agend
233、a in Africa.The 11th Africa Initiative meeting was an onsite meeting,which attracted over 150 delegates from 32 African countries,including 7 non-members,7 20 partners and donors of the Africa Initiative,and invited organisations.In addition to the onsite attendance,the first day of the meeting was
234、a public session held in a hybrid format,which was attended by 159 participants online.Topics selected for discussion were very important and enabled peer learning.8.They included discussions linking EOI to DRM,how African countries can translate progress made in establishing EOI infrastructures int
235、o revenue gains and how to measure the impact of EOI.5.The following countries provided answers to the survey:Algeria,Angola,Benin,Botswana,Burkina Faso,Cabo Verde,Cameroon,Chad,Congo(Republic of the),Cte dIvoire,Djibouti,Egypt,Eswatini,Gabon,Gambia,Ghana,Kenya,Lesotho,Liberia,Madagascar,Malawi,Mali
236、,Mauritania,Mauritius,Morocco,Namibia,Niger,Nigeria,Rwanda,Senegal,Seychelles,Sierra Leone,South Africa,Tanzania,Togo,Tunisia,Uganda and Zimbabwe.6.OECD(2022),Tax Transparency in Africa 2022:Africa Initiative Progress Report,https:/www.oecd.org/tax/transparency/documents/tax-transparency-in-africa-2
237、022.pdf.7.Angola,Burundi,Congo(Republic of the),Sierra Leone,South Sudan,Zambia and Zimbabwe.8.The following jurisdictions and partners intervened during the meeting to share their experience or their perspective on the various topics discussed:Belgium,Cameroon,France,Ghana,Kenya,Lesotho,Nigeria,Sey
238、chelles,South Africa,Togo,Tunisia,Uganda,AfDB,ATAF,AU Commission,CREDAF,CATA,European Union,Extractive Industry Transparency Initiative,IFC,International Monetary Fund,Japan,OECD,Oxfam,Tax Justice Network Africa,UNECA,WATAF and World Bank.Delegates also discussed how African countries could overcome
239、 barriers to AEOI implementation and build effective beneficial ownership frameworks in Africa.Finally,they also shared experiences and agreed to establish the essential building blocks for participation in cross-border assistance in the recovery of tax claims,including by recommending lifting or av
240、oiding any reservation in relation to this form of co-operation in the MAAC and other mutual administrative agreements.Engaging with civil society organisationsCivil society organisations are influential voices on matters which affect the society at large and play an important role in advancing the
241、tax transparency agenda on the continent.In recognition of this,the Africa Initiative incorporates their perspectives during its meetings.In 2022,civil society organisations participated in the 11th Africa Initiative meeting held in Nairobi,Kenya in June 2022,including as a panellist during the laun
242、ch of the 2022 TTiA report.They commented on the findings of the TTiA and took note of the progress made and the remaining challenges for African countries to fully benefit from tax transparency.CAPACITY BUILDING IN 2022The second pillar the Africa Initiative focused on in 2022 related to developing
243、 capacities to ensure that African countries are able to use the tax transparency standards to enhance their DRM.This took the form of technical assistance,trainings and other capacity-building support.Technical assistanceWith the support of partners and donors of the Africa Initiative,intensive tec
244、hnical assistance continued to be delivered to African countries in 2022 through induction programmes,tailored assistance programmes and pre-membership support,covering multiple areas of EOIR or AEOI(33 countries supported in total on the continent):TAX TRANSPARENCY IN AFRICA 2023|29Developments in
245、tax transparency in Africa in 2022l Improving the beneficial ownership regime:ongoing support to strengthen beneficial ownership legal and implementation frameworks was delivered to 16 African countries.As a result,Rwanda,Uganda and Tanzania amended their legal frameworks for beneficial ownership an
246、d similar changes were9.The Peer Review Group(PRG)oversees the Global Forums peer reviews in relation to the EOIR Standard.It consists of 30 Global Forum members and meets three to four times a year to discuss and approve the peer review reports and proposals on other matters related to the review o
247、f the EOIR Standard,which are then submitted for adoption by the Global Forum.For more information see:https:/www.oecd.org/tax/transparency/who-we-are/structure/.10.A jurisdiction which has received unsatisfactory rating in the EOIR peer review but has subsequently made significant improvements by a
248、ddressing recommendations made by the Global Forum has the opportunity to have these improvements evaluated by the Global Forum and any determinations or ratings updated accordingly through a process known as a“supplementary review”.More information on supplementary reviews is available in the 2016
249、methodology for Peer reviews and Non-Member Reviews:https:/www.oecd.org/tax/transparency/documents/methodology-eoir-peer-reviews_12-2020.pdf.considered by other countries.Further,the support led to actions taken by Botswana which resulted in a positive response from the Peer Review Group9 to Botswan
250、as request for a supplementary review10 against the EOIR standard.BOX 1.Implementation strategy for automatic exchange of financial account informationThe Strategy is based on a modular approach that divides technical assistance programmes into several coherent and logical modules with specific targ
251、ets to be achieved in order to move from one module to another.In line with the Global Forums broader 2020 Capacity-Building Strategy,the modular approach is implemented to ensure a better allocation of resources and improved monitoring.Source:OECD(2021),Unleashing the potential of automatic exchang
252、e of information for developing countries,https:/www.oecd.org/tax/transparency/documents/aeoi-strategy-developing-countries.pdf.Formal commitment to a date of first exchangesMODULE 1Initial engagementand commitment to the projectMODULE 3Detailed ISM maturityassessment,action planand formal commitmen
253、tMODULE 4ISM technicalassistanceMODULE 5Legal frameworktechnical assistanceMODULE 6Exchanging datasupportMODULE 7Administrative complianceassistanceFormalised commitment to the projectEffective engagement in the projectModules 1-3 are successiveModules 4-7 can be initiated simultaneously or consecut
254、ively,and in the relevant order,depending on the circumstances of the jurisdictionMonitoring of the delivery on the commitment/quick reaction mechanismContinued assistanceMODULE 8Assistance on effectiveuse of exchangeddataUpon completionof Modules 4-7Exchangeof dataMODULE 2Preliminary ISMassessment
255、andwork planModular approach for the AEOI implementationWhile modules 1 to 3 take place successively,modules 4 to 7 can be initiated simultaneously or consecutively,and in the relevant order,based on the particular circumstances of the jurisdiction.As for module 8 on assistance on effective use of e
256、xchanged data,it is considered a continued assistance.30|TAX TRANSPARENCY IN AFRICA 2023Developments in tax transparency in Africa in 2022l Broadening EOI networks through the MAAC:ongoing support and guidance was provided to 12 African countries at different steps of joining the MAAC,including the
257、submission of the request to be invited to sign the Convention,the signing of the Convention,and the deposit of instrument of ratification.As a result,Madagascar signed the MAAC on 7 July 2022,while Angola was invited to sign it on 10 May 2022.Mauritania,Rwanda and Burkina Faso deposited their instr
258、uments of ratification on 29 April,29 August and 13 December 2022 respectively,with the MAAC entering into force on 1 August 2022,1 December 2022 and April 2023.Egypt started the process to join the MAAC at the end of 2022.l Improving the organisation of tax administrations and setting up of functio
259、ning EOI units with appropriate tools:ongoing support and guidance was provided to seven African countries,including practical perspectives and options for strengthening the EOI infrastructure.l Pre-membership support was provided to four African countries.Information on the benefits and commitments
260、 upon joining the Global Forum was shared with these countries.They were also invited to attend the 11th and the 12th Africa Initiative meetings as observers,to understand the progress made and compare their respective countries with African peers.In the margins of these events,the Global Forum Secr
261、etariat held bilateral meetings with their representatives to discuss their possible participation in the tax transparency work and offered more tailored support where needed.l Strengthening the legal and operational framework for AEOI:10 African countries were supported at different stages of the A
262、EOI implementation,including establishing appropriate information security management frameworks(7 countries),developing enabling legal frameworks(6 countries),formulating administrative compliance strategies(3 countries),putting in place a portal for receiving information from financial institution
263、s(2 countries)and making effective use of CRS data(1 country).As a result of the support provided,Tunisia committed to implementing the AEOI standard with first exchanges in September 2024.In addition,Ghana and Kenyas pre-exchange confidentiality and data safeguards assessments were successful,and t
264、hey were cleared to undertake reciprocal exchanges.In 2022,African countries continued to benefit from the technical assistance through the modular approach(see Box 1),which has proven very effective for the implementation of AEOI.It was specifically designed to unleash the potential of AEOI for dev
265、eloping countries.Developing tax officials skills in exchange of information Capacity building is one of the core duties of the Global Forum.It aims at supporting and enabling a rapid and effective implementation of the tax transparency standards by all members,in particular developing ones.The obje
266、ctive is also to ensure that all members effectively benefit from the standards to access tools to combat tax evasion and other IFFs,and raise more resources to finance their own development.Since the establishment of the Africa Initiative in 2014,the Global Forum has worked with the partners and do
267、nors to the Africa Initiative to enhance the capacities of African tax administrations in tax transparency.TrainingVarious training for officials,to ensure effective use of EOI instruments to tackle IFFs and increase DRM,were organised during 2022.In total,15 training events were held for or with th
268、e participation of 1 170 officials from African countries as indicated in Table 2.Train the Trainer programmeAmongst its ground-breaking capacity-building initiatives designed to build sustainable EOI capacity in African tax administrations,the Global Forum Secretariat launched a“Train the Trainer”p
269、ilot programme in 2021.The one-year programme is designed to ensure that tax administrations are equipped with knowledgeable officials who can deliver quality and frequent trainings in EOI,hence increasing local ownership of EOI technical skills.The programme,which encompasses both hard and soft ski
270、lls,is structured to ensure intense support by the Global Forum Secretariat,with participants being provided all necessary tools for the delivery of training sessions tailored to the context of their jurisdiction.The pilot programme,which was attended by 34 participants from 17 African countries,pro
271、ved its high productivity.Trainers from the 2021 programme TAX TRANSPARENCY IN AFRICA 2023|31Developments in tax transparency in Africa in 2022collectively held 43 local trainings for 1 375 tax officials in the participating countries.Most importantly,the local trainings held in 2021 are already ind
272、icating a positive impact on the use of EOI by participating countries as illustrated by Kenyas experience(see Box 2).Following the resounding success of the pilot phase in Africa,the Global Forum Secretariat expanded the Train the Trainer programme in 2022 to cover more African countries.Table 3 sh
273、ows the overall results of the 2021 and 2022 programmes for Africa,while Box 3 highlights the experience of one participant to the 2022 edition of the programme.TABLE2.2022capacity-building events on exchange of information for African countriesTopicDateEOIfor tax auditors22February 2022Workshop on
274、AEOI Common Transmission System24February 2022Fundamentals in International Taxation3March 2022Beneficial ownership training17March 2022Role of EOI in supporting audit cases28April 2022Beneficial ownership training17-18May 2022Beneficial ownership training19-20May 2022Setting up effective EOIUnits23
275、-25May 2022AEOI implementation23-26May 2022EOIfor tax auditors25June 2022Cross-border assistance in the recovery of tax claims20-22September 2022Effective use of the MAAC30October-2November 2022EOI as a tool to combat offshore tax evasion22 to 24November 2022Information Security Management 18-21Dece
276、mber 2022Beneficial Ownership22December 2022Source:Table produced by the Global Forum Secretariat based on internal database.BOX 2.Kenyas experience with the Train the Trainer programmeTwo officials from the Kenya Revenue Authority(KRA)successfully participated in the pilot Train the Trainer program
277、me in 2021.KRA organised the following events which allowed the two certified trainers to spread the knowledge and build the skills of their colleagues in EOI:l two training sessions in 2021 for 162 tax officialsl three training sessions in 2022 for 118 tax officialsl one sensitisation session in 20
278、22 for 184 tax officials.In total,the two trainers from the KRA delivered 5 training sessions to 280 tax officials and 1 sensitisation session attended by 184 tax officials.The impact of these training events is visible on the use of EOI in Kenya as the KRA is experiencing a significant increase in
279、the number of EOI requests,with over 150 requests made annually since 2021,as compared to 73 requests made in 2020 and 17 requests made in 2019.Kenyas future plans regarding further training include,but are not limited to the following:l continue to actively engage the participants in the Train the
280、Trainer programme to train the tax officials,especially tax auditors and investigatorsl train about 100 tax officials each yearl have face-to-face training sessions with smaller groups for more interactive sessions and a deeper understanding by the traineesl engage the Kenya School of Revenue Admini
281、stration to add the EOI training as one of the units to its curriculuml train any new officers who join the Competent Authority Officel offer technical assistance or capacity building requested by partner jurisdictions.Source:Kenya Revenue Authority,in OECD(2023),New Horizons in Capacity Building fo
282、r Tax Transparency:2023 Global Forum Capacity Building Report,https:/www.oecd.org/tax/transparency/documents/2023-global-forum-capacity-building-report.pdf.32|TAX TRANSPARENCY IN AFRICA 2023Developments in tax transparency in Africa in 2022countries(Eswatini,Kenya,Liberia,Mauritius,Senegal,South Afr
283、ica,Togo and Uganda).The one-year programme requires participants to prepare in advance of all sessions through the reading of technical material,attending e-learning modules and preparing documents to support discussion and experience sharing.Six sessions were organised and focused on central aspec
284、ts of tax transparency,such Women leaders in tax transparencyIn 2022,the innovative programme“Women Leaders in Tax Transparency”was launched to make a decisive contribution towards a sustainable increase in female leadership in tax transparency.It promotes increased participation of female officials
285、 in leading positions of national tax administrations.The programme was attended by 22 female tax officials from 22 developing members of the Global Forum,including 8 African BOX 3.Testimony from a participant in the 2022 edition of Train the TrainerMr Mamoudou Fofana,Head of Research Division,Direc
286、torate of Research,Investigations and Support to Audit,Directorate General of Taxes,MaliAs a former auditor of the Large Taxpayer Directorate,I had a clear idea of the importance of an exchange of information request for combating tax fraud and improving the results of tax audits.While I had previou
287、s learning experience through the e-learning modules of the Global Forum and the participation in a Last Mile seminar,attending the Train the Trainer programme has been an opportunity for me to further deepen my knowledge of exchange of information and to continue to contribute to the dissemination
288、of this knowledge within my tax administration.The programme allowed me to contribute to the training of 25 executives of the Mali tax administration on exchange of information on request.The training course was a breakthrough for many participants who followed with interest the different modules pr
289、esented.The course also included case studies and a quiz,which were very fruitful and allowed the attendants to better understand certain theoretical aspects of the modules.Following my participation in the programme,I have been selected to deliver training sessions on exchange of information as par
290、t of the training programme of the Directorate General of Taxes in 2023.The tax administration trusts that continued participation in the programme will contribute to the enlargement of the circle of local trainers for the perpetuation and improvement of the training activities.Finally,I plan to par
291、ticipate in a training session on the peer review process in order to be able to participate in future peer reviews as an assessor and therefore prepare the evaluation of Mali through the lessons learned.Source:Directorate General of Taxes of Mali in OECD(2023),New Horizons in Capacity Building for
292、Tax Transparency:2023 Global Forum Capacity Building Report,https:/www.oecd.org/tax/transparency/documents/2023-global-forum-capacity-building-report.pdf.TABLE3.Overall results of the Train the Trainer programme in 2021 and 2022 in Africa2021cohort2022cohortTotalNumber of countries171329Number of pa
293、rticipants(trainers)342761Female participation(%)47%44%45.5%Number of trainings proposed to be delivered342862Number of trainings delivered 432163Number of officials trained(1)Female participation(%)30%41%35.5%Note:the figures on the 2021 cohort include the local trainings organised in 20
294、21 and 2022.(1)The figures are as of 31 December 2022.Source:OECD(2023),New Horizons in Capacity Building for Tax Transparency:2023 Global Forum Capacity Building Report,https:/www.oecd.org/tax/transparency/documents/2023-global-forum-capacity-building-report.pdf.TAX TRANSPARENCY IN AFRICA 2023|33De
295、velopments in tax transparency in Africa in 2022Women leaders in tax transparency lunch meeting,10 November 2022,Seville,Spain.BOX 4.Women Leaders in Tax Transparency 2022 Programmel February 2022:initial meeting focused on legal aspects of the EOIR standard,with mentoring sessions opened by Ms Grac
296、e Perez-Navarro,Deputy-Director of the OECD Centre for Tax Policy and Administration,Patron of the 2022 programme,and by Ms Zayda Manatta,Head of the Global Forum Secretariat.l March 2022:second meeting centred on the AEOI standard and the beneficial ownership standard with the expertise of Ms Wendy
297、 Roelandt,Advisor-General and Head of International Relations at the Federal Public Service Finance of Belgium,with the participation of Ms Maria Jos Garde,General Director of Taxes in the Spanish Ministry of Finances and then Chair of the Global Forum(2017-2022),and of Ms Ana Cebreiro,Senior Econom
298、ist and Global Tax Program Manager at the World Bank.l May 2022:third meeting focused on the practical aspects of EOIR,in particular the concept of foreseeable relevance with the expertise of Ms Miek Haller,Deputy Head of the Service for Exchange of Information,Switzerland,with the participation of
299、Ms Rowena Bethel,International Tax Information Exchange Specialist,Bahamas and Ms Elizabeth Guerrero,former Vice Minister of Revenue of Costa Rica and former Chair of the Latin America Initiative.l July 2022:fourth meeting focused on the international tax agenda,with the participation of Ms Marlene
300、Nembhard-Parker,Deputy Commissioner General of the Jamaican Tax Administration and Co-Chair of the Base Erosion and Profit Shifting(BEPS)Inclusive Framework,and Ms Huey Min Chia-Tern,Deputy Commissioner of the Inland Revenue Authority of Singapore and then Chair of the Global Forum Peer Review Group
301、.l September 2022:fifth meeting centred on a leadership training for women,with the participation of a certified trainer.l October 2022:final meeting of the 2022 pilot edition with a feedback session and the launch of the Women Leaders in Tax Transparency network.Source:OECD(2023),New Horizons in Ca
302、pacity Building for Tax Transparency:2023 Global Forum Capacity Building Report,https:/www.oecd.org/tax/transparency/documents/2023-global-forum-capacity-building-report.pdf.34|TAX TRANSPARENCY IN AFRICA 2023Developments in tax transparency in Africa in 2022transformative effect in increasing the pa
303、rticipation and leadership of women in tax transparency.A network to enhance co-operation on information security managementAt the 2021 Global Forum plenary meeting,the Secretariat launched an information security management(ISM)network as a platform for Global Forum members to share best practices
304、and experiences,creating a community to improve confidentiality and data safeguards frameworks.As a platform for interaction and sharing as the tax transparency standards and the broader international tax agenda,as well as leadership trainings and mentoring sessions delivered by experienced women in
305、 the tax transparency field(see Box 4).The Women Leaders in Tax Transparency network has been formed and will continue to expand in the coming years.The network,which will meet regularly,constitutes a forum to discuss the upcoming tax transparency agenda,as well as any challenge in the implementatio
306、n of the EOI standards with the aim to empower women.As shown in Box 5,the programme can have a BOX 5.A testimony on the Women Leaders in Tax Transparency 2022 programme:interview with Ms Felicia Powson LiberiaWhy did you decide to participate in the 2022 Women Leaders in Tax Transparency Programme?
307、My decision to participate in the 2022 Women Leaders in Tax Transparency Program(WLITT)was based on the main objectives outlined in the programme:addressing gender inequality,ensuring diverse decision-making across every sphere of taxation,promoting female leadership in tax transparency,especially i
308、n our EOI Program.And creating a female network to ensure further co-operation and experience sharing in tax administration.Working in a male-dominated environment,where the views of women are usually overlooked,I am faced with challenges of not being considered in decision making.This led me to tak
309、e advantage of the opportunity to attend the series of trainings,seminars and courses to enhance my capacities and address the challenges outlined herein.What has been your experience and what was the impact of participating in the programme?My experience as a participant,throughout the 9 months pro
310、gram was an exceptional learning experience.Being in attendance with highly skilled and experienced women leaders with diverse disciplines from around the world was a privilege and an inspiration in expanding my career pathway.The programme was excellently organised.In every step of the way,the orga
311、nisers maintained consistency in accordance with the objectives set out in the programme.The presenters and mentors were resourceful and open in sharing their personal and professional journeys in pursuing their goals.The organisers ensured participants studied the e-learning modules and toolkits be
312、fore each session by preparing presentations tailored to each jurisdictions position on every module learned and actively participated in every session.The programme impacted me in the following ways:l As a career woman,I learned to seize every opportunity to first empower myself by acquiring adequa
313、te skills and technical proficiency in improving my career development.l I have learned to set my professional and personal improvement plans by aligning myself with experienced personalities mentoring me along the path of meeting my goals.l Making impact wherever I find myself by speaking and findi
314、ng solutions to challenges at hand.l Lastly,I learned to build my self-confidence and take advantage of opportunities in horning my skills and voicing out my strength.What are the next steps planned in Liberia Revenue Authority to continue to enhance womens leadership in tax transparency?The LRA is
315、initiating a continuous peer-gathering programme that will create the platform twice a year for females to exchange ideas and experience among themselves,so as to attain the skills required to make quality decisions in the workspace.Source:Liberia Revenue AuthorityTAX TRANSPARENCY IN AFRICA 2023|35D
316、evelopments in tax transparency in Africa in 2022of experiences between jurisdictions,including both developed and developing members,the network plays an important role in the development of confidentiality and data safeguards across all Global Forum members.The ISM network currently gathers more t
317、han 200 nominated representatives from 65 jurisdictions including 9 African members.In addition,the“ISM network Live Hour”was launched to discuss key ISM topics proposed by the networks experts on a quarterly basis.Four sessions have so far been conducted and attended by 10 participants from African
318、 members.Topics discussed included vulnerability management,insider threat,incident management,investigation and breach reporting,and secure use of personal mobile devices.CROSS-BORDER ASSISTANCE IN THE RECOVERY OF TAX CLAIMSA working group on cross-border assistance in the recovery of tax claims in
319、 Africa(Working Group)was created in March 2021 within the framework of the Africa Initiative.The Working Group conducted a fact-finding exercise to understand the current position of African countries on this form of cross-border assistance and to ascertain the conditions necessary for its effectiv
320、e use.The result of this fact-finding exercise was summarised in a note,approved at the 10th Africa Initiative meeting in November 2021.11 The note highlighted the need for building capacities in Africa in order to unlock the potential of this form of administrative co-operation for DRM.In 2022,capa
321、city-building activities have been carried out to help African countries build their frameworks for an effective cross-border assistance in recovery of tax claims.This included:l Two meetings of the Working Group held in April and in October 2022,with a focus on the assessment of domestic tax debt m
322、anagement maturity using the Tax Debt Management Maturity Model12 and the discussion of the outline of a guidance tool on cross-border assistance in recovery of tax claims.11.A summary of the note can be found at this link:https:/www.oecd.org/tax/transparency/documents/cross-border-assistance-recove
323、ry-of-tax-claims-african-countries.pdf.12.OECD(2019),Tax Debt Management Maturity Model,OECD Tax Administration Maturity Model Series,OECD,Paris.www.oecd.org/tax/forum-on-tax-administration/publications-and-products/tax-debt-management-maturity-model.htm.13.Steering Group,the Peer Review Group(PRG)a
324、nd the Automatic Exchange of Information Peer Review Group(APRG).More information on the work and composition of these bodies is available at https:/www.oecd.org/tax/transparency/who-we-are/structure/.l A three-day training in September 2022,held in Tunis,Tunisia,under the technical assistance progr
325、amme in tax matters for Tunisia,funded by the EU and attended by 31 Tunisian officials.The training raised awareness on the challenges and opportunities of the cross-border assistance in recovery of tax claims as a tool to support DRM.Following this,a joint ATAF and Global Forum regional workshop on
326、 this form of administrative assistance for African countries was planned to take place in 2023.l The work on a toolkit on cross-border assistance in recovery of tax claims was launched.The toolkit is intended to assist interested Global Forum members in the implementation of the related function wi
327、thin their administrations.The launch of the toolkit is planned for 2023 and it will support the future technical assistance work in this area.Feedback from the survey for the TTiA 2023 report demonstrates continued interest in this form of administrative assistance.In 2022,five African countries se
328、nt eight requests for cross-border assistance in the recovery of tax claims.In the same year,three African countries received nine requests to provide assistance in tax recovery.AFRICAN COUNTRIES ACTIVE CONTRIBUTIONS TO GLOBAL FORUM WORK AND CAPACITY-BUILDING ACTIVITIESThe capacity-building activiti
329、es undertaken over the years have resulted into more experience and knowledge on EOI acquired by African countries.This in turn has led to increased participation of African countries in the global tax transparency work.Their participation brings the technical expertise and perspective of African co
330、untries to the discussions and decisions of the Global Forum.African countries contribute to all Global Forums subsidiary bodies13 and provide technical experts for peer reviews and capacity-building activities(see Table 4).36|TAX TRANSPARENCY IN AFRICA 2023Developments in tax transparency in Africa
331、 in 2022and other organisations,as WATAF and CREDAF,actively contributed to the Initiatives activities.Support from the donor community,namely from France,the European Union,Norway,Switzerland and the United Kingdom was essential to develop country-specific projects.The World Bank also endorsed the
332、African Initiatives activities and worked with the Global Forum Secretariat to strengthen the collaboration in Africa.While enhancing synergies with existing partners,new collaborations were initiated.The IFC,a member of the World Bank Group,and CATA were welcomed as partners of the Africa Initiativ
333、e at the 11th Africa Initiative meeting in Nairobi,Kenya,strengthening collaboration with key international and regional institutions to promote the tax transparency agenda.CATA,Christian Aid,the the Extractive Industry Transparency As shown by Box 6,African countries that actively contribute to the work of the Global Forum bodies also build their capacities in the implementation of the tax transp