ATAF 4th Technical Note

ATAF 4th Technical Note

This is the fourth in ATAF’s series of Technical Notes on the tax challenges arising in Africa from the digitalisation of the economy. The third Technical Note CBT/TN/03/2019 titled “Inclusive Framework proposals to address the tax challenges from the digitalisation of the economy” provided an overview of the proposals set out in the OECD Inclusive Framework publication titled “Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy” and a summary of the discussions held between ATAF and the OECD to discuss how a global consensus based proposal might be reached that meets the needs of African countries through i) new nexus rules, ii) new profit allocation rules and iii) a new global anti-base erosion rule.

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