10 - 11 Jun 2021Africa Tax Symposium 2021 – Webinar Edition
- Online Webinar
- Africa Tax Symposium 2021 – Webinar Edition
The Topics:International Taxation – Overview of the Emerging Policy Framework
In recent times, international tax policy has dominated the tax reform agenda, on both the domestic and international levels. Multilateral organizations – such as the OECD and the UN – have also played a key role in leading debate and policy formulation. Our opening session focuses on the key issues at the forefront of international tax policy today: (i) a new tax policy framework for taxing digital businesses (i.e. the OECD Pillar One proposals and the proposed article 12B of the UN Model); and (ii) the proposed global policy for taxing untaxed and/or undertaxed profits (i.e. the OECD Pillar Two proposals). Quite apart from the global implications of these proposals, these issues have particular resonance for developing countries. This session will address these topics, with special emphasis on Africa. The session will begin with a technical presentation setting out an overview of the main points, with the relevant highlights for Africa. This will set the stage for the ensuing panel discussion.COVID-19 and Africa: A Tax Perspective
The COVID-19 pandemic has had a disruptive impact on economies all over the world, and African economies have been particularly hard hit. Across the globe, governments have introduced measures to alleviate the economic impact of the pandemic. At the height of the pandemic, the key focus had been to introduce measures to keep businesses going and, where possible, to cushion them from the harshest economic effects.
From a tax administration perspective, COVID-19 has severely impacted revenue mobilization: falling profits mean lower tax revenues. Governments have had to adjust their fiscal policies to account for this reality.
However, one year into the pandemic, governments are turning more attention to the shortfall in tax revenues, bringing in new policies to claw back their expenditures.
This session will address these particular issues, set in the African context.
From a tax technical perspective, COVID-19 has also created challenges in the application of tax rules across a wide spectrum of topics. One such area is transfer pricing, where significant issues have arisen. For example, due to the effects of the pandemic, a large number of companies have had to adjust their operations. Such adjustments have impacted various transfer pricing considerations, including supply chain management and contemporaneous documentation.
The second part of this session will address the main transfer pricing issues arising from the COVID-19 pandemic.
Trade and Investment in Africa
The African Continental Free Trade Area (AfCFTA) entered into effect on 1 January 2021. The AfCFTA has potential to become the largest trading bloc in the world, creating a unified African market for goods and services. Even so, there are hurdles ahead, especially given the big issues of our time: the digitalized economy and COVID-19. The first part of this session will be devoted to this discussion.
The second part of this session will feature a presentation of the Belt and Road Initiative, with a focus on its tax, trade and investment implications for Africa.This symposium is an initiative of the IBFD Centre for Studies in African Taxation, a think tank devoted to the study and development of African taxation.
- early bird $150 until 11 May 2021. Use promocode early-ATSweb2021
- regular rate $195 from 12 May 2021
All attendees will receive:
Tax Authorities and Universities
- a complimentary eBook version of the new book, Base Erosion and Profit Shifting: A Blueprint for Africa’s Response by Professor Annet Wanyana Oguttu, in celebration of the launch.This book is a publication of the IBFD Centre for Studies in African Taxation (CSAT).- 10% discount while enrolling for our online programme Advanced Professional Certificate in International Taxation (APCIT).- a discount on a selection of books.
Officials from an African Tax Authority or students at a university are entitled to a reduced fee.
To obtain the promocode, please send an email to email@example.com from your work/study account.
- early bird $100 until 11 May 2021
- regular rate $125 from 12 May 2021IBFD Authors
- Entitled to a reduction, use promocode auth-ATSweb2021IBFD Correspondents
- Entitled to a reduction, use promocode corr-ATSweb2021ATTENTION
- Please be aware that we are not able to reimburse any paid registration fees. It is possible to have a colleague attend in your place.
- Registration is open until 9 June 2021, 23:59hrs (GMT+2).- Please be aware that we need your payment prior to receiving registration details and thus bank payments will need to be received by 7 June 2021 in order to attend.
Day 1 – Thursday, 10 June 2021
07:00 - 07:15 Official Welcome and Conference Preview
Belema Obuoforibo, Director of the Knowledge Centre and Chair, Centre for Studies in African Taxation, IBFDSession 1: International Taxation – Overview of the Emerging Policy Framework07:15 - 07:25 Introductory Remarks by Session ChairGuglielmo Maisto, Founder, Maisto e Associati. Professor of International and Comparative Tax Law, Università Cattolica di Piacenza, Italy07:25 - 07:35 The OECD/Inclusive Framework - The Two Pillars Proposals: Overview and AnalysisRidha Hamzaoui, Managing Principal, Middle East and North Africa, IBFD
07:35 - 08:15 Panel Discussion (10 mins per speaker)Selected Topics
PanellistsRajat Bansal, Chief Commissioner of Income Tax, Central Board of Direct Taxes, Dept. of Revenue, Ministry of Finance, Government of India, and Member, UN Tax CommitteeAnnet Wanyana Oguttu, Professor of Tax Law, University of Pretoria, South AfricaJesse Eggert, Principal, Washington National Tax, KPMG LLPAnthony Munanda, Technical Advisor International Tax and Transfer Pricing, African Tax Administration Forum (ATAF)08:15 - 08:35 Question and Answer Session
- UN Model – the proposed Article 12B: Taxation of Automated Digital Businesses
- US Perspectives on the OECD/Inclusive Framework’s Two Pillars Proposals
- Overview of Recent Developments on Digital Taxation in Africa (Unilateral Measures)
- ATAF’s Suggested Approach for Drafting Digital Services Tax Legislation
Session 2: Book LaunchThe book presents a thorough analysis of the implementation of the OECD BEPS measures throughout Africa, complete with in-depth studies of the applicable law and practice of various African countries.This book is a publication of the IBFD Centre for Studies in African Taxation (CSAT).PresentersBelema Obuoforibo, Director of the Knowledge Centre and Chair, Centre for Studies in African Taxation, IBFDAnnet Wanyana Oguttu, Professor of Tax Law, University of Pretoria, South AfricaEmily Muyaa, Managing Principal, Sub-Saharan Africa and Manager, Centre for Studies in African Taxation, IBFD08:55 - 09:00 Day 1 Closing Remarks
Day 2 – Friday, 11 June 202107:00-09:30 GMT/UTC07:00 - 07:05 Day 2 IntroductionEmily Muyaa, Managing Principal, Sub-Saharan Africa and Manager, Centre for Studies in African Taxation, IBFDSession 3: COVID-19 and Africa: A Tax Perspective07:05 - 07:15 Introduction of Session Discussions by ChairEmily Muyaa07:15 - 07:25 COVID-19 and Tax Relief and Revenue Mobilization Measures: Overview of Global TrendsYvette Nakibuule Wakabi, Associate, Africa and Middle East Department, IBFD
07:25 - 08:10 Panel Discussions (7 mins per speaker)
PanellistsBabatunde Oladapo, Executive Secretary, West African Tax Administration Forum (WATAF), NigeriaMichael Lennard, FSDO/DESA, Secretary, UN Committee of Experts on International Cooperation in Tax MattersMichael Hewson, Director, Graphene Economics, South AfricaClive Jie-A-Joen, Counsel – Transfer Pricing, Simmons & Simmons LLP, the NetherlandsNellie Jimu, Commissioner for Domestic Taxes, Malawi Revenue Authority
- African Tax Administrations Perspectives
- Experiences During the Pandemic Period
- Revenue Mobilization
- COVID-19 and Transfer Pricing
- Impact on Intercompany Transactions
- Comparability analysis
Session 4: Trade and Investment in Africa08:20 - 08:25 Introductory Remarks by Session ChairBelema Obuoforibo, Director of the Knowledge Centre and Chair, Centre for Studies in African Taxation, IBFD
08:25 - 08:35 The African Continental Free Trade Area
08:35 - 08:45 The Belt and Road Initiative
08:45 - 09:15 Panel Discussions (7 mins per speaker)
Roslyn Ng’eno, Senior Investment Expert, AU Trade and Industry Department, AUCKomi Tsowou, Economist and Trade & Industrialization Expert, the African Trade Policy Center of the United Nations Economic Commission for Africa, Addis Ababa, EthiopiaPrudence Sebahizi, Chief Technical Advisor on AfCFTA and Head of the Negotiations Support Unit AfCFTA Secretariat, Accra, GhanaShiqi Ma, Principle Associate, Head China Office, IBFD09:15 - 09:25 Question and Answer Session09:25 - 09:30 Official Closing (end of the conference)
The African Continental Free Trade Area
Overview of the AfCFTA
- Current Status of Trading under the AfCFTA
- AfCFTA and Covid-19: Challenges and Prospects
- AfCFTA and the Digital Economy: Challenges and Prospects
- AfCFTA and Taxation (considerations from domestic tax law, tax treaties, and investment treaties)
- The Belt and Road Initiative
- Tax, Trade, and Investment Implications for Africa
- Annet Wanyana Oguttu, Professor of tax law in the Department of Taxation and the African Tax Institute at the University of Pretoria, South Africa
- Anthony Munanda, Technical Advisor International Tax and Transfer Pricing, African Tax Administration Forum (ATAF)
- Babatunde Oladapo, Executive Secretary, WATAF, Nigeria
- Belema Obuoforibo, Director of the Knowledge Centre and Member of the Executive Board, IBFD, The Netherlands
- Clive Jie-A-Joen, Counsel at SIMMONS & SIMMONS LLP Transfer Pricing
- Emily Muyaa, Managing Principal, Sub-Saharan Africa & Manager, Centre for Studies in African Taxation, IBFD, the Netherlands
Guglielmo Maisto, Founder, Maisto e Associati. Professor of International and Comparative Tax Law, Università Cattolica di Piacenza, Italy
Jesse Eggert, Principal, Washington National Tax, KPMG LLPKomi Tsowou, Economist and Trade & Industrialization Expert, the African Trade Policy Center of the United Nations Economic Commission for Africa, Addis Ababa, Ethiopia
Michael Hewson, Graphene Economics, South Africa
Yvette Nakibuule Wakabi, Associate, Africa and Middle East Department, IBFD
- Michael Lennard, Chief, International Tax Cooperation, FDO, United Nations, United States
- Nellie Jimu, Commissioner for Domestic Taxes, Malawi Revenue Authority
- Prudence Sebahizi, Chief Technical Advisor on AfCFTA and Head of the Negotiations Support Unit AfCFTA Secretariat, Accra, Ghana
- Rajat Bansal, Joint Secretary (Foreign Tax & Tax Research) at Department of Revenue, CBDT
- Ridha Hamzaoui, Managing Principal, Middle East and North Africa, IBFD, the Netherlands
- Roslyn Ng'eno, Senior Investment Expert, AU Trade and Industry Department, AUC
- Shiqi Ma, Principle Associate, Head China Office, IBFD
Stay tuned to discover more speakers prior to the event.