Taxing to Develop: International Taxation Challenges for Africa

April 14, 2019

The international corporate tax architecture continues to face intense scrutiny. Questions continue to be asked about how corporate taxation systems are performing, and the ways in which the taxation of multinational enterprises might evolve.

This year’s Conference will bring the focus to Africa, and discuss key issues for them in international corporate taxation, building on the upcoming IMF paper examining the current international corporate tax architecture and possible future paths for taxing business. The Conference will also examine how current corporate taxes are working for the mining sector in African countries and the impediments to domestic resource mobilization. It will bring together a broad range of experts.

Participation in the conference is by invitation only. 

Sunday, April 14, 2019
12:30

Registration 
13:15

Opening remarks

Vitor Gaspar, Director, Fiscal Affairs Department, IMF
Ceyla Pazarbasioglu, Vice President for Equitable Growth, Finance and Institutions, WBG
13:25


Chair: Victoria Perry, IMF

Opening Presentation: Michael Keen, IMF

Respondent: Mary Baine, ATAF

Session 1: Corporate Taxation in the Global Economy, with a Focus on the Issues for Developing Countries

In this session, Mr. Keen will outline the IMF’s recent paper on corporate taxation – the issues, challenges and potential reform paths – with a focus on developing countries.

Ms. Baine will then outline the key international taxation issues in Africa.

Presentations: Michael Keen, Mary Baine, Susana Ruiz, Alexandra Readhead, Ruud De Mooij & Sebastian James

13:55

Discussants: (TBD)

Anibal Mbalango, Mozambique Revenue Authority

Jan Loeprick, WBG

Susana Ruiz Rodriguez, OXFAM

Alexandra Readhead, IGF 

Discussants will comment on the main issues for developing countries identified in the Board Paper – tax treaties, digital services, interest deductions/transfer pricing and offshore indirect transfers of interests in investments.

Open Q&A
14:45

 

Coffee Break and Tax Policy Assessment Framework (TPAF) Update Briefing

Speakers: Sebastian James, WBG and Ruud de Mooij, IMF

15:25

Speaker: Dominique Desruelle, IMF

 
 Introduction to Session 2 by IMF Africa Department

15:35

Chair: Marijn Verhoeven, WBG

Opening Presentation: Marc Gerard and Dan Devlin, IMF 

Session 2: BEPS Issues for Mining in SSA

This session will begin with a brief introduction on challenges observed under the existing CIT architecture for African countries in taxing multinational enterprises in mining, drawing on the experience of the IMF and World Bank in providing technical assistance to African governments. 

Presentations: Dan Devlin & Marc Gerard, Anibal Mbalango, Thomas Lassourd, focus questions

15:55

Panelists:

Dr. Boubou Cissé, Minister of Economy and Finance- Mali

Thomas Lassourd, NRGI 

Tom Butler, ICMM 

 Speakers will briefly discuss the main tax issues being faced in Africa, focusing on multinationals operating in the mining sector. The focus is on where approaches have been found that are working, and whether, for example, simplified approaches are the way forward given the capacity constraints many governments face, or is a more radical tax policy change needed?

Open Q&A
16:40

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