ATAF Suggested Approach to Drafting Domestic Minimum Top-Up Tax Legislation

As discussions continue in the Inclusive Framework, including the development of further administrative simplifications, additional provisions may be added to this Suggested Approach. This is likely to include safe harbours that will reduce the compliance burdens for both tax administrations and taxpayers in applying the rules.

Tax Transparency in Africa 2023 Africa Initiative Progress Report

African countries have identified at least €1.69 billion in additional revenues since 2009, through voluntary disclosure programmes, exchange of information and offshore investigations. Tax Transparency in Africa 2023 offers detailed insight into the experiences and practices of 38 African countries on transparency and the exchange of information for tax purposes.

Good Tax Governance in Africa

How countries approach taxation has a direct impact on their economic growth and development. Taxation is key to a government’s ability to deliver essential services to their citizens and making long-term investments in public goods.