IBFD Masterclass: Tax Structuring in Africa – Selected Critical Issues

22 - 23 May 2023
Arusha, Tanzania
Masterclass
 Language:
English

To inquire about this Masterclass, please reach out to us at tailoredcourses@ibfd.org.

IBFD Masterclass Tanzania

Description

SUMMARY

As a prelude to the IBFD CSAT Africa Tax Symposium, we are delighted to present the third edition of our international tax and transfer pricing-focused masterclass on African taxation providing a unique learning platform for African tax practitioners. This two-day advanced-level course will provide participants with a platform  to learn, share and debate the most pressing issues in international taxation and transfer pricing (including permanent establishment and transfer pricing cases), capital gains taxation of immovable property, natural resources and shares (including taxation of indirect transfer of assets), withholding tax planning and substance considerations. The IBFD CSAT Africa Tax Symposium will take place at the same location from 24 to 26 May 2023.

 

OVERVIEW AND LEARNING OBJECTIVES

This two-day advanced-level course aims to provide African tax professionals with practical and comprehensive coverage of the most important issues in international taxation and transfer pricing. A brief outline of the objectives per day are set out below:

View the detailed programme along with the list of instructors:

 Download our brochure  

 

FIELD OF STUDY

Taxes

WHO SHOULD ATTEND?

The course is suitable for professionals, such as tax managers and directors, in-house tax and accounting specialists in commerce and industry, practitioners in tax advisory firms, and government officials who deal with international tax structuring or transfer pricing in Africa and wish to gain a deeper technical understanding of relevant domestic law, tax treaty and transfer pricing developments.

COURSE LEVEL AND PREREQUISITES

This is an advanced-level course. Participants taking this course will be expected to have a good understanding of at least one national tax system, transfer pricing and the fundamentals of double tax treaties.

AFRICAN TAX SYMPOSIUM

Wish to be a part of our African Tax Symposium too? Click here to know more!



Rates
Regular rate USD1435

The regular rate is USD 1435. Register before 20 March 2023 to benefit from our EARLY-BIRD discount and pay just USD 1292!

Le tarif normal est de 1435 USD. Inscrivez-vous avant le 20 mars 2023 pour bénéficier de notre reduction “EARLY-BIRD” et ne payez que USD 1292!

 

DISCLAIMER:

  • You will receive a a confirmation of registration along with a proforma invoice via a third party, on behalf of IBFD after successful registration. The participant is then expected to make the payment via bank transfer.

  • If registration and payment is done before or on 20 March 2023, participants will get a 10% discount on the initial price of 1435 USD and would need to pay only 1292 USD (both prices exclusive of VAT)

  • The programme of the masterclass is subject to minor changes and IBFD reserves the right to apply changes to the line-up of speakers

  • A bulk invoice will be sent after the registration is closed for the masterclass.

  • IBFD reserves the right to cancel the masterclass due to low registrations. If the minimum number of participants is not met, we will inform the participants latest by April 20th 2023, IBFD might decide to cancel the masterclass. In that unfortunate case, registered participants will receive a credit note by email at the provided email address and a full refund of the masterclass registration fee afterwards. In light of this, participants are kindly advised to book refundable travel and accommodation arrangements. When booking non-refundable travel and accommodation arrangements, participants act at their own risk of loss, in case IBFD cancels the masterclass due to low registrations by April 20th 2023. IBFD is not responsible for any loss incurred by participants who book non-refundable travel and accommodation arrangements.

  • Registered participants will be provided with a corporate rate to book accommodation at the hotel which will host the masterclass. All bookings related to travel and accommodation, as well as local transportation, Visa, vaccinations and travel insurance are on the participant’s account.



Event Programme

 

Nishana Gosai

Group Tax Executive,

Adcorp

 

 

Luis Nouel

Manager,

Latin America and Africa & Middle East Knowledge Groups, TRP,

IBFD

Aisha Aize Isa

Managing Principal ,

Africa & Middle East Knowledge Group, CSAT,

IBFD

Carlos Gutiérrez P

Principal Associate,

Tax Services,

IBFD

Yvette Nakibuule Wakabi

Senior Associate, 

Africa & Middle East Knowledge Group,

IBFD

Shee Boon Law

Consultant,

International Tax and Transfer Pricing,

IBFD

Monique van Herksen

Partner, 

Simmons & Simmons 

    

 

Find the detailed bios of the instructors here

9:00-09:20          Welcome and IBFD Introduction

9:20-10:45         Current Issues in International Taxation and Transfer Pricing from Around the Globe – Impact on African Inbound and Outbound Investments

(Nishana Gosai, Adcorp and Luis Nouel, IBFD)

  • OECD/G20 Inclusive Framework (IF) on BEPS and BEPS minimum standards implementation
  • Work of the Committee of Experts on International Cooperation in Tax Matters
  • Latest policy, legislative and case law developments on the international taxation and transfer pricing

10:45-11.15        Break – Refreshments

11:15-12:45       Trends in Tax Treaty Policy in Africa: Impact of Treaty Anti-Avoidance Rules

(Aisha Isa, IBFD and Luis Nouel, IBFD)

  • Update on the impact of the Multilateral Instrument on African tax treaties
  • 2021 UN Model Double Taxation Convention and its regional influence
  • Treaty anti-avoidance rules in Africa and interaction with domestic tax law
  • New PE provisions and beyond the PE concept in African tax treaties
    • Provisions on activities in connection with the exploration and exploitation of natural resources
    • Insurance PE
    • Scope and interaction between the UN article 12A and 12B
  • UN Committee of Experts – Discussion on the treatment of software

12:45-13:45        Lunch

13:45-15:30        Addressing the Tax Challenges of the Digitalized Economy

(Carlos Gutiérrez P., IBFD and Aisha Isa, IBFD)

  • OECD/IF Pillars 1 and 2
  • 2021 UN Model Convention: Income from automated digital services
  • Examples of unilateral measures
  • ATAF – Approach to drafting legislation on digital services tax
  • Practical considerations

15:30-16:00        Break – Refreshments

16:00-17:00       Cross-Border Business Activities in Africa – Cross-Border Services and Withholding Tax Structuring

(Nishana Gosai, Adcorp)

  • Tax aspects of:
    • cross-border services in African countries and
    • withholding tax structuring: effective repatriation of income out of Africa
  • Domestic practices and anti-abuse rules
  • Treaty treatment: beneficial ownership, service PE, fees for technical services and provisions of tax treaties from the region

17:00 Onwards   Dinner reception hosted by the Dutch Embassy

    9:00:-10:45         Taxation of Capital Gains and Offshore Indirect Asset Transfers: What is the Current State of Play?

    (Carlos Gutiérrez P., IBFD and Yvette Nakibuule Wakabi, IBFD)

    • Taxation of capital gains under the OECD and UN Models, with a special focus on immovable property, including natural resources rights and shares
    • Offshore indirect transfer of assets: Critical issues
    • Examples of domestic legislation in Africa and its application in practice
    • Impact of BEPS measures, the Multilateral Instrument and the 2017 OECD Model
    • Toolkit of the Platform for Collaboration on Tax (IMF, OECD, UN, World Bank) 
    • 2021 UN Model Convention: Specific provisions on indirect transfer of assets

    10:45-11:15        Break – Refreshments

    11:15-12:45        Substance Considerations and Anti-abuse Measures: Getting it right

    (Shee Boon Law, IBFD)

    • International tax structuring and post-BEPS substance considerations
      • The importance of substance considerations in different tax structuring techniques
      • Examples of minimum substance requirements in key jurisdictions (UAE, Mauritius and the Netherlands)
    • Substance and application of the PPT under tax treaties
    • Substance and harmful tax competition
    • Substance and transfer pricing considerations

    12:45-13:45        Lunch

    13:45-15:30        Recent Transfer Pricing Developments: Impact for Africa

    (Monique van Herksen, Simmons & Simmons )

    • Recent developments in transfer pricing
      • 2022 OECD TP Guidelines
        • Allocation of risks and non-recognition
        • Remuneration spectrum
        • Intragroup financial transactions
      • Challenges in the application of the 2022 OECD TP Guidelines
        • PCT toolkit addressing difficulties in accessing comparables data
        • Areas of controversy
        • Application of the transactional profit split method
    • Cases from around the globe: Potential lessons for Africa

    15:30-16:00       Break – Refreshments

    16:00-17:00       Artificial Avoidance of Permanent Establishments: Experience from Around the Globe and Potential Lessons for Africa

    (Shee Boon Law, IBFD)

    • Corporate tax structuring and artificial avoidance of permanent establishments
    • Examples of approaches to address ‘abusive’ practices
      • Diverted profits taxes and anti-abuse rules
      • Penalties
    • Permanent establishments and transfer pricing disputes
    • Selected examples of recent international case law

    Venue

    Mount Meru view

    This year's venue will be the Mount Meru Hotel. With uninterrupted views of Mount Meru, the second-highest mountain in Tanzania, set within pristine landscaped private gardens overlooking the golf club, the hotel is located only a 45-minute drive from Kilimanjaro International Airport (JRO), a 20-minute drive from Arusha Airport (ARK) and a 10-minute walk from the Arusha International Conference Center (AICC). In addition to outstanding facilities, the hotel also offers plenty of services to unwind at the end of a busy day.

    Delegates are kindly requested to make their own hotel and travel arrangements. If you do wish to stay at the Mount Meru Hotel, please mention that you are attending the IBFD Masterclass or Africa Tax Symposium when contacting them (info@mountmeruhotel.co.tz).

    French translation below

    Cette année, la conférence se tiendra à l'hôtel Mount Meru. Offrant une vue imprenable sur le Mont Meru, la deuxième plus haute montagne de Tanzanie, implanté dans des jardins paysagers privatifs surplombant le club de golf, l'hôtel est situé à seulement 45 minutes en voiture de l'aéroport international du Kilimandjaro (JRO), à 20 minutes en voiture de l'aéroport d'Arusha (ARK) et à 10 minutes à pied du Centre international de conférence d'Arusha (AICC). En plus d'installations exceptionnelles, l'hôtel propose également de nombreux services pour se détendre à la fin d'une journée très occupée.

    Les délégués sont priés d’effectuer leurs propres réservations concernant l’hôtel et le voyage. Si vous souhaitez séjourner à l'hôtel Mount Meru, veuillez mentionner que vous participez à la Masterclass IBFD ou au Symposium sur la fiscalité africaine (Africa Tax Symposium) lorsque vous les contacterez (info@mountmeruhotel.co.tz).