Africa - International Tax and Investment Center
Transcription
Africa - International Tax and Investment Center
FOUR AREAS OF TRAINING Transfer Pricing MNEs Getting it Right Tax Treaties & Double Taxation Conventions: Their Role, Negotiation & UPCOMING EVENTS 2015 VAT Workshop, 29 - 31 July (Pretoria) Tax Treaties, 5 - 9 October (Vienna) Excise Workshop, 18-19 November (Mozambique) Transfer Pricing Workshop, December (TBC) Implementation Value Added Taxes or Goods and Service Taxes Excises CONTACT DETAILS For more information on future events: Suggestions for other areas are www.wu.ac.at/taxlaw/institute/academy-of- welcome. public-finance/en/ Institute for Austrian and International Tax Law, WU (Vienna University of Economics and Business) Welthandelsplatz 1, Building D3 1020 Vienna, Austria Email: [email protected] Tel: +43 1 313 36 5066 Fax: +43 1 313 36 90 5240 Promoting policy dialogue and training for tax officials in the Africa region THE AFRICAN ACADEMY OF PUBLIC FINANCE “The Academy of Public Finance has been designed to have a unique appeal to governments – something that they can get nowhere else… where Government, Business & Academia interface.” The Institute for Austrian and International Tax Law, the African Tax Institute (ATI), EY, the International Tax and Investment Center (ITIC), with support from the World Bank Group, are delighted to have launched the: Jeffrey Owens, Director of the WU Global Tax Policy Center Academy of Public Finance SCOPE OF THE PROGRAM 1. TAX ACADEMY TRAINING OF OFFICIALS: the first element of the program is to provide training of tax officials. These courses are jointly designed The program is initially aimed at emerging economies in the African region. It complements existing programs of other international organisations. by the Institute for Austrian and Interna- The program is designed as a public/private partnership platform that brings together public sector officials with academics and the private sector. It is not designed to be a “one off”, but as a platform for sustained engagement. Our aim is to create a unique space for real-world discussions to improve the proinvestment quality of tax policy, legislation, administration and the capacity of tax administration. World Bank Group, with input from other We have a unique appeal to governments and offer something that they can get nowhere else. Whereas many other training programs that are offered to the government officials tend to be purely instructive and do not include a private sector / business dimension - this program is intended to be an interface between government, business and academia encompassing policy dialogue, research and training. 2. REGIONAL POLICY DIALOGUE — tional Tax Law, ATI, EY, ITIC, and the partners. BUSINESS TAX FORUM: bringing together a small group of MNEs which oper- ate throughout the region from different sectors. The Business Tax Forum provides a neutral platform for a discussion benot engage in country or company- specific issues. Expected Outcomes Practical Focus tween business and government but does All the modules are intended to focus on the practical issues encountered by tax officials and are taught by people who have a broad experience in these areas. While there is a lead faculty for each module, they are supported by a varied team of experts that bring together a diverse set of experiences, including experience of working in a host country. The supporting faculty has experience in business, government, and international firms. To ensure that the program reflects the needs of the participant countries, EY undertakes a quick survey of the major issues confronting corporations and tax administrations in the African region. The World Bank Group also makes available the outcome from its diagnostic toolkit on which “gaps” exist in the Tax System of each participant country. Each module aims to be very practical and incorporates sessions where people from the business world are invited to a roundtable discussion in order to share their experiences, discuss business models, explain how investments are evaluated and decided upon, and discuss tax and its role in investment decision making. The idea is for this program to bring together people with different sets of experiences in order to stimulate the exchange of opinions and dialogue that most of the time would not be a part of standard business practice in these markets. This three-year program is expected to lead to greater mutual understanding between business and government in the tax area, building up the capacity of tax administrations in the participating countries so that they are better equipped to deal with the application of international and domestic tax rules and to promote a more fact-based political dialogue on the role of taxation in our societies. 3. UNDERTAKING OF TAX RELEVANT RESEARCH: relevant to improving the tax environment. Independent research pa- pers are prepared, coordinated by WU (Vienna University of Economics and Business) with input from other research insti- tutes, as a basis for discussion and/or to inform public opinion.