SAVE THE DATE: ITC/ATI Tax and Development Conference 2019
Berlin, Germany / 2 – 4 July 2019

We are pleased to announce that our ITC/ATI Conference on Tax and Development 2019 will take place from 2 to 4 July 2019 in Berlin, Germany! Please find the Save the Date letter here. An invitation will be circulated soon. We are very much looking forward to meet with you in July 2019 in Berlin.

The International Tax Compact Secretariat

About the Addis Tax Initiative

In the spirit of the Addis Ababa Action Agenda, the countries subscribing to the Addis Tax Initiative declare their commitment to enhance the mobilisation and effective use of domestic revenues and to improve the fairness, transparency, efficiency and effectiveness of their tax systems. Participants commit to step up efforts as specified below:

• Participating providers of international support will collectively double their technical cooperation in the area of domestic revenue mobilisation / taxation by 2020;
• Partner countries restate their commitment to step up domestic revenue mobilisation as a key means of implementation for attaining the SDGs and inclusive development; and
• All countries restate their commitment to ensure Policy Coherence for Development.

In addition to broad-based capacity building, participating providers of international support stand ready to expand cooperation in the following areas:

• Enabling partner countries to take advantage of the progress made on the international tax agenda, such as the OECD/G20 Base Erosion and Profit Shifting (BEPS) project and tax information exchange including Automatic Exchange of Information (AEoI);
• Integrating partner countries into the global tax debate; and
• Improving taxation and management of revenue from natural resources.

Background

The Addis Tax Initiative was initiated by the governments of Germany, the Netherlands, the United Kingdom, and the United States of America. The initiative was launched in the course of the 3^rd Financing for Development Conference in Addis Ababa in 2015. It intends to generate substantially more resources for capacity building in the field of domestic revenue mobilisation / taxation as well as more ownership and commitment for the establishment of transparent, fair and efficient tax systems.

Material

• ATI Declaration EN | ES | FR (0.9 MB PDF)
• ATI Factsheet EN | ES | FR (0.2 MB PDF)
• ATI Q & A EN | ES | FR (0.3 MB PDF)
• Work Plan 2018/2019 (Summary) EN(0.3 MB PDF)
• Work Plan 2017/2018 EN | ES | FR (0.4 MB PDF)
• Press Release Launch of the ATI, July 2015 (0.2 MB PDF)
• Discussion paper Examples of Successful DRM Reforms and the Role of International Co-operation (3.6 MB PDF)
• Join the ATI: Letter of Intent EN | ES | FR (0.1 MB DOCX)

ATI Events

SAVE THE DATE: ITC/ATI Tax and Development Conference 2019
Berlin, Germany / 2 – 4 July 2019

We are pleased to announce that our ITC/ATI Conference on Tax and Development 2019 will take place from 2 to 4 July 2019 in Berlin, Germany! Please find the Save the Date letter here. An invitation will be circulated soon. We are very much looking forward to meet with you in July 2019 in Berlin.
The International Tax Compact Secretariat

ATI Meeting Paris
Paris, France / 27-28 November 2018

The next Addis Tax Initiative (ATI) meeting will take place on 27 – 28 of November 2018 in Paris, France. The event will be hosted by the French Ministry of Finance and the French Ministry of Foreign Affairs. It will be composed of an ATI plenary meeting and meetings of the ATI Consultative Groups.

ATI Side Event at 5th ATAF General Assembly
Gaborone, Botswana / 23 October 2018

An Addis Tax Initiative (ATI) side event will take place at the General Assembly of the African Tax Administration Forum (ATAF) on 23 October 2018 in Gaborone, Botswana. The event will provide African ATI partner countries and African non-ATI partner countries with information on how they could benefit from current ATI activities. In particular, the event aims at promoting a dialogue on how the ATI can contribute to enhance domestic revenue mobilisation (DRM) in Africa.

ATI Meeting to measure progress in DRM reform
Stockholm, Sweden / 31 May 2018

ATI Meeting on indicators to measure progress in DRM reform took place in Stockholm, Sweden on 31 May 2018. The meeting’s objectives were sharing experiences, lessons learnt and necessary criteria for measuring revenue collection and other aspects of tax system performance. The discussions and points of agreements will be taken forward by consultative group 2.
Read More

Meeting of ATI Consultative groups
Stockholm, Sweden / 01 June 2018

Meetings of the ATI Consultative Groups were organised to work on concrete deliverables to support the fulfilment of the ATI commitments. The Swedish Ministry of Finance hosted the meetings in Stockholm, Sweden on 01 June 2018. Please find the summary outcomes in the following:
ATI Consultative group 1
ATI Consultative group 2
ATI Consultative group 3

Raising Domestic Revenues for Development: ATI Side Event at the First Global Conference of the Platform for Collaboration on Tax, 16 Feb 2018, New York City

The event provided an update on the Addis Tax Initiative in 2018 and its current 2017/18 Work Plan. A presentation of preliminary results of the 2016 ATI Monitoring was followed by a dialogue on current challenges with regards to (supporting) the mobilisation of domestic revenues (DRM) in partner countries.

3rd Meeting of the Signatories of the Addis Tax Initiative (ATI)
New York City, United States 13 February 2018

The meeting provided an opportunity to update the ATI members on a number of organizational issues. Furthermore, it provided an outlook on the progress made on ATI Commitment I and introduced the scope of work for the ATI Consultative Groups to the ATI Steering Committee.

Minutes of the Third Meeting of ATI members
ATI partner country inputs

ITC/ATI Conference on Tax and Development,
Berlin, Germany / 14–16 June 2017

The conference brought together representatives from partner countries and development partners as well as experts, academics and civil society representatives. It will gave all stakeholders an opportunity to connect to each other as well as to present their country/organisation and articulate their respective needs and perspectives.

The conference programme evolved around the three ATI commitments: 1) Doubling Support to DRM in partner countries, 2) Stepping up DRM, 3) Ensuring Policy Coherence for Development.
It combined plenary sessions with interactive formats, peer discussions with thematic sessions. The goal was to further the objectives of the Addis Tax Initiative and contribute to reaching its commitments until 2020.

A detailed programme and further information can be found on the conference website:
taxcompact.net/itc-ati-tax-and-development-conference-2017

Synchronizing efforts —
How the Addis Tax Initiative contributes to coordination for more effectiveness in the area of DRM,
Nairobi, Kenya / 30 November 2016

During the 2^nd High-Level Meeting of the Global Partnership for Effective Development Cooperation, the ATI held a side event organised by the International Tax Compact (ITC) in its role as the Secretariat of the Addis Tax Initiative on behalf of Canada, the European Commission, Liberia, the Netherlands, the United Kingdom and Germany.

The event discussed effective development cooperation focusing on coordinated cooperation efforts. As a starting point for this discussion, the DRM Database that is currently being developed by the ATI was presented as it will be an important tool to improve coordination efforts in providing support to DRM in partner countries. The subsequent panel discussion focused on current challenges of effectively providing support to partner countries in the field of DRM.

Material

• Short Summary Download (0.3 MB PDF)
• Presentation Download (0.9 MB PDF)

• Gallery

  
  

2^nd Meeting of the Signatories of the Addis Tax Initiative,
Paris, France / 19 October 2016

The 2nd Meeting of the signatories of the Addis Tax Initiative was held on 19 October in Paris, France. The meeting served to discuss the ATI Work Plan 2016/17, which outlines the key priorities of the Addis Tax Initiative until the end of 2017. The final work plan is now available.

Furthermore, the ITC gave an update on the reporting process for the 2015 ATI Monitoring Report which will be based on OECD DAC data, other official data and indicators on DRM-related activities as well as on additional voluntary narrative contributions. The reporting process for this Baseline report will start with a Monitoring Survey as soon as the OECD DAC data on flows in 2015 has been finalised (by end December). All ATI members are highly encouraged to use the opportunity to showcase their progress against meeting the ATI commitments as well as their success stories and lessons learnt.

In addition, questions regarding the governance of the ATI and the future composition of the Steering Committee were discussed the meeting.

Material

• Work Plan 2016/2017 EN | ES | FR (0.8 MB PDF)
• Meeting minutes Oct 2016 EN | ES | FR (0.7 MB PDF)

Harnessing Domestic Resources:
How partner countries can benefit from the Addis Tax Initiative ATI Side Event at UN High-Level Political Forum,
New York City, USA / 18 July 2016

The event marked the first anniversary of the ATI’s launch and celebrated the achievements made so far in terms of generating support for domestic resource mobilisation, securing partner countries’ commitments and establishing an ATI governance structure and monitoring framework. The side event also provided the opportunity to discuss partner countries’ needs in the area of domestic resource mobilisation and the role technical assistance can play to this regard.

Material

• Press release The Addis Tax Initiative – One Year In (0.2 MB PDF)
• Announcement leaflet EN | ES | FR (0.4 MB PDF)

• Gallery

  
  

First meeting of the signatories of the Addis Tax Initiative,
Paris, France / 29 February 2016

The first ATI meeting was held earlier this year in Paris and provided an opportunity for ATI countries and supporting organisations to share their expectations and suggestions with regard to the Addis Tax Initiative as well as to discuss ways of further reaching out to partner countries. The results of this discussion have been incorporated in the new ATI Factsheet and Q & A document. Also at the meeting, the framework for monitoring the ATI commitments was officially adopted and ideas for possible ATI products were discussed, such as a database of current DRM support programmes or a catalogue listing the assistance available for DRM. These tools would be aimed at improving donor coordination and facilitating partner countries’ access to support on DRM reform.

Material

• Minutes of the meeting EN | FR (0.4 MB PDF)

International Support to Domestic Resource Mobilisation –
Launch of the Addis Tax Initiative,
Side Event at the 3rd UN Financing for Development Conference,
Addis Ababa, Ethiopia / 15 July 2015

Domestic Resource Mobilisation (DRM) was defined by the international community as a main topic of the 3rd Financing for Development Conference. To demonstrate shared commitment, more than 30 countries and international organisations have jointly announced the Addis Tax Initiative built on the principles of shared responsibility and mutual accountability. Visit ITC page: Side Event „International Support to Domestic Resource Mobilisation – Launch of the Addis Tax Initiative”

Role of the Addis Tax Initiative

What the Addis Tax Initiative will do:

• Play a coordinating role to monitor and report on the commitments made under the Initiative.
• Maintain the network of countries and international organisations that joined the Addis Tax Initiative.
• Monitor that the specific points mentioned in the declaration are addressed, i.e. that partner countries receive the desired support for capacity building in international tax issues (incl. BEPS and AEoI), that they get access to the international tax dialogue and that south-south cooperation is facilitated.
• Facilitate donor coordination by making available its network and through sharing of information. International organisations and ‘lead’ donors active in partner countries are encouraged to use the Addis Tax Initiative network to seek the participation of other donors for elements of DRM programmes for which they seek additional support or to alert other donors on areas identified as necessary but which they themselves cannot take up.
• Maintain a website with information on the Addis Tax Initiative.

What the Addis Tax Initiative will not do:

• Conduct detailed verification of data provided by donor countries
• Pro-actively undertake donor coordination
• Initiate or implement programmes, which will remain the responsibility of the participating countries and/or international organisations.

Material

• Addis Tax Initiative – Monitoring Note 2016 EN(0.5 MB PDF)
• Addis Tax Initiative – Monitoring Note 2015 EN | ES | FR (0.4 MB PDF)

ATI Members

More than 55 countries, regional and international organisations have signed up to the Addis Tax Initiative.

The following countries have joined the Addis Tax Initiative:

• Australia
• Afghanistan
• Belgium
• Benin
• Burkina Faso
• Cameroon
• Canada
• Denmark
• Ethiopia
• European Commission
• Finland
• France
• Georgia
• Germany
• Ghana
• Indonesia
• Ireland
• Italy
• Kenya
• Korea
• Liberia
• Luxembourg
• Madagascar
• Malawi
• Namibia
• Nepal
• Netherlands
• Norway
• Paraguay
• Philippines
• Rwanda
• Senegal
• Sierra Leone
• Slovakia
• Slovenia
• Solomon Islands
• Sweden
• Switzerland
• Tanzania
• The Gambia
• Uganda
• United Kingdom
• United States of America

The following regional and international organisations, forums and private sector foundations have joined the Addis Tax Initiative as supporting organisations:

• African Tax Administration Forum (ATAF)
• Asian Development Bank (ADB)
• Bill & Melinda Gates Foundation
• Center of Excellence in Finance
• Centre de Rencontres et d’Études des Dirigeants des Administrations Fiscales (CREDAF)
• Commonwealth Association of Tax Administrators (CATA)
• Global Financial Integrity
• Global Forum on Transparency and Exchange of Information for Tax Purposes
• Inter-American Centre of Tax Administrations (CIAT)
• International Monetary Fund (IMF)
• Organisation for Economic Co-operation and Development (OECD)
• Oxfam International
• Save the Children
• West African Tax Administration Forum (WATAF)
• World Bank

ATI Steering Committee

The ATI Steering Committee is responsible for pursuing the objectives of the Addis Tax Initiative. Specifically, it will

• Ensure that the monitoring and reporting on the ATI commitments are on track,
• Cooperate closely with the Secretariat of the Addis Tax Initiative, which is facilitated by the International Tax Compact (ITC),
• Consult with the ATI members, and
• Approve the annual monitoring report by the Secretariat of the Addis Tax Initiative.

The Steering Committee is composed of three partner countries and three development partners. Further, the International Monetary Fund (IMF), the World Bank, the Organisation for Economic Co-operation and Development (OECD), the African Tax Administration Forum (ATAF) and the Inter-American Center of Tax Administrations (CIAT) participate as observers when required.

The Steering Committee members serve for one year, one time renewable.

The ATI Steering Committee is headed by two co-chairs, one from a partner country and one from a development partner.

The following ATI members compose the current ATI Steering Committee:

• Afghanistan

  Contact person:
  Saleem Kashaf

• Germany

  Contact person:
  Hannah Schmelzer

• Senegal

  Contact person:
  Mamadou Gueye

• Sweden

  Contact person:
  Gunilla Näsman

• The Gambia

  Contact person:
  Samba Sallah

• United States of America

  Contact person:
  Steve Rozner

ATI Consultative Groups

The ATI Consultative Groups

The ATI Consultative Groups were constituted on the 13th February 2018 in New York City. Their main aim is to organise and execute activities to support the fulfilment of the three ATI commitments. The three groups have the following responsibilities:

• ATI Consultative Group 1 is responsible for the implementation of the ATI Commitment 1 – collectively double technical cooperation in the area of domestic revenue mobilisation and taxation by 2020.
• ATI Consultative Group 2 is responsible for the implementation of the ATI Commitment 2 – step up the mobilisation of domestic resources in order to create the financial means to implement development programmes, attain the Sustainable Development Goals (SDGs) and achieve inclusive development.
• ATI Consultative Group 3 is responsible for the implementation of the ATI Commitment 3 – promote and ensure policy coherence for development.

The ATI Consultative Groups are responsible for producing and executing their annual work plan and the terms and modalities of the groups’ collaboration (e.g. physically/virtually, frequency of meetings, channels of communication, possible responsibilities). Each group accounts for one group coordinator, who is tasked with facilitating the group.

All ATI members are invited to actively participate in one or multiple consultative group(s) by sending an email to secretariat@taxcompact.net.

Meetings

ATI Meeting Paris
Paris, France / 27-28 November 2018

The members of the Addis Tax Initiative (ATI) met from 27-28 November 2018 in Paris. The meeting consisted of a plenary meeting and meetings of the three ATI Consultative Groups. 54 delegates from the ATI members participated in the meeting. They provided an update on the work of the Addis Tax Initiative and the ATI Consultative Groups, presented reports on approaches adopted by ATI members for implementing the ATI commitments, shared the reform journeys of the ATI partner countries, and worked on a potential roadmap for the Addis Tax Initiative beyond 2020. Please find the report to the meeting in the following: ATI Paris Meeting Report (coming soon)

Meeting of ATI Consultative Groups
Stockholm, Sweden / 01 June 2018

A meeting of the ATI Consultative Groups took place on 01 June 2018 in Stockholm, hosted by the Swedish Ministry of Finance. The aim of the meeting was to work on concrete deliverables to support the fulfilment of the ATI commitments. Please find the summary outcomes in the following:

ATI Consultative Group 1
ATI Consultative Group 2
ATI Consultative Group 3

ATI Monitoring

The progress made by the ATI signatories towards the fulfilment of the three ATI commitments is monitored annually by the International Tax Compact (ITC). For this monitoring exercise, the International Tax Compact combines quantitative and qualitative information, based on both publicly available data and surveys filled out by ATI partner countries and ATI development partners.

• monitoring of ATI Commitment 1 uses Official Development Assistance (ODA) data that shows the support of the ATI development partners to projects fostering the mobilisation of domestic revenues. In this context, the evolution of commitments and gross disbursements reported to the OECD DAC (Development Assistance Committee) under the CRS (Common Reporting Standard) purpose code 15114 for domestic revenue mobilisation is evaluated. As part of the monitoring process, the ATI development partners are given the opportunity to review the data they had reported to the OECD DAC and adjust information, making the provided data highly reliable, accurate and detailed.

• The monitoring of ATI Commitment 2 is based on different quantitative and qualitative indicators that assess the performance of ATI partner countries’ tax systems in raising domestic revenues. These include, but are not exclusive to, tax-to-GDP ratio, revenue composition, Paying Taxes indicators by Doing Business, indicators by the Global Competitiveness Report, as well as results from PEFA (Public Expenditure and Financial Accountability) and TADAT (Tax Administration Diagnostic Assessment Tool) assessments, if available. ATI partner countries are also given the opportunity to report on the progress of their own national indicators of reform.
• The monitoring of ATI Commitment 3 makes use of narrative contributions by ATI signatories on efforts and concrete measures taken to promote policy coherence for development. In a survey provided by the International Tax Compact, the ATI signatories can, for instance, highlight national policies they have adopted or international agreements they have transformed into national law, which foster the reflection of development goals in tax policies and reforms.

Apart from monitoring the progress made against meeting the three ATI commitments, the ATI monitoring also promotes peer learning through the dissemination of good practices, helps identify regional and topical trends in the area of domestic revenue mobilisation, and gives an outlook on planned future activities to enable effective coordination.

ATI Monitoring Report

The results of the ATI monitoring exercise are comprised in the annual ATI Monitoring Report. The ATI baseline report was published in 2017. It covers the 2015 OECD DAC data as well as a vast set of quantitative and qualitative indicators assessing the tax systems of ATI partner countries and concrete measures taken by ATI signatories to promote policy coherence for the same period.

2017 ATI Monitoring (publication in 2019)

The 2017 ATI Monitoring Report will be published in summer 2019 and will cover the 2017 OECD DAC data as well as survey data relating to 2017/2018.

2016 ATI Monitoring (publication in 2018)

For the 2016 ATI monitoring, three ATI Monitoring Briefs were published in 2018, one for each of the ATI commitment.

2016 ATI Monitoring Brief on ATI Commitment 1 EN

2016 ATI Monitoring Brief on ATI Commitment 1 (Executive Summary) ESFR

2016 ATI Monitoring Brief on ATI Commitment 2 EN

2016 ATI Monitoring Brief on ATI Commitment 3 EN

2015 ATI Monitoring (publication in 2017)

2015 ATI Monitoring Report EN (including annexes)

2015 ATI Monitoring Report (Executive Summary) ES FR

Methodology

Monitoring Framework

The ATI Monitoring Framework outlines the monitoring process. Further detailed information on the ATI monitoring can be found in the concept note for the 2016 ATI Monitoring methodology and in the methodology chapter of the 2015 ATI Monitoring Report (pp. 28-32).

ATI Monitoring Framework EN ES FR

Concept Note ATI Monitoring 2016 EN

Data

The information collected in the ATI monitoring process is also made available in the DRM Database, which provides an overview of all technical assistance projects carried out worldwide to support domestic revenue mobilisation in partner countries. The full datasets underlying the monitoring exercises are available online.

ATI Monitoring Data 2016

ATI Monitoring Data 2015

ATI Matchmaking

The ATI Matchmaking Mechanism

What is it?

The ATI Matchmaking Mechanism aims to support and promote collaboration between the ATI members by pairing countries and organisations on a reciprocal offer/need support basis. In doing so, the Mechanism effectively facilitates the matching of the ATI partner countries and the ATI supporting organisations with development partners.

This approach depends on the foundational notion that you cannot heal what you do not reveal. These templates serve a dual purpose: firstly, to address domestic revenue mobilisation areas and obstacles that the ATI members have chosen to stress and secondly, to further invite interested parties to be part of the solution.

How does it work?

The “Request for Assistance” and “Offer of Support” templates provide a simple and concise way for the ATI members to outline their specific requests for or offers of support. Requested and offered assistance can cover technical assistance, expert support, study visits, training and financial assistance.

If an ATI member has an existing request for or offer of support, they can fill in the appropriate form and send it through their ATI focal point to secretariat@taxcompact.net. First, the templates will be shared with the ATI group via email. Then, the templates will be made available in a restricted online area.

For more information on the matchmaking mechanism or on completing the form, please feel free to contact secretariat@taxcompact.net.

Request for Assistance
Offer of Support

FAQ

• Q: What is the Addis Tax Initiative?

  A: The Addis Tax Initiative (ATI) is a multi-stakeholder partnership in capacity building in the area of domestic resource mobilisation (DRM) that assembles more than 40 countries and organisations, committed to step up their efforts to enhance DRM in partner countries.

• Q: What is the aim of the Addis Tax Initiative?

  A: The Addis Tax Initiative (ATI) aims to enable partner countries to more effectively mobilise their own resources for financing development and attaining the Sustainable Development Goals (SDGs) – by increasing technical assistance and by stepping up efforts to enhance domestic resource mobilisation (DRM) as well as to ensure policy coherence for development. All countries subscribing to the ATI declare their commitment to enhance the mobilisation and effective use of domestic resources and to improve the fairness, transparency, efficiency and effectiveness of their tax systems.

• Q: How does the Addis Tax Initiative work?

  A: The Addis Tax Initiative (ATI) assembles more than 40 countries and organisations, committed to enhance domestic resource mobilisation (DRM) in partner countries, in a broad, international network.
  ATI partner countries might use this network to reach out to development partners with requests for technical assistance to enhance DRM, or for support in undertaking a TADAT assessment. Development partners might address the network to look for co-financing or for partners with which to organise joint activities.
  The ATI itself does not have own funds to initiate programmes in partner countries. Also, the coordination of technical co-operation at country level remains the responsibility of partner countries.

  The ATI network provides the opportunity to enhance coordination among providers of development assistance. For that purpose, in a first step, a database of technical assistance projects in the area of DRM will be provided on the ATI website. Also, a catalogue of technical assistance in the area of DRM available to partner countries will be compiled and provided online. Guidelines and studies to support coordination efforts in the area of DRM will be prepared if needed.

  The annual monitoring report will look at the progress made against meeting the ATI commitments. It will provide all ATI signatories with the chance to elaborate on their progress, contribute best practices and lessons learnt as well as to provide an outlook on their future activities. For details on the monitoring of the ATI, please refer to the ATI monitoring framework.

• Q: Who can participate in the Addis Tax Initiative?

  A: All countries that:

  1. provide development assistance to enhance domestic resource mobilisation (DRM) in partner countries,
  2. and/or are interested in receiving technical assistance for enhancing DRM in their country,
  3. and are willing to sign up to the ATI Declaration,

  can join the Addis Tax Initiative as ATI signatories and are invited to do so.

  International organisations that provide Official Development Assistance (ODA)-funded technical assistance in the area of domestic resource mobilisation (DRM) in partner countries and that endorse the objectives of the ATI can join the Addis Tax Initiative as supporting organisations.

• Q: What are the benefits of participating in the Addis Tax Initiative (ATI)?

  A: ATI partner countries benefit from:

  • signalling their strong interest in receiving technical assistance on domestic resource mobilisation (DRM), allowing potential development partners to offer assistance without having to first receive an official request;
  • national commitment to undertaking DRM reforms at the highest level;
  • connecting with a broad, international network of providers of development assistance in the area of DRM;
  • enhanced coordination and coherence of development partners;
  • assistance in finding support to undertake a TADAT assessment.

  ATI development partners and supporting organisations benefit from:

  • connecting with a broad, international network of development partners active in the area of domestic resource mobilisation (DRM) as well as partner countries committed to step up DRM in their countries;
  • enhanced coordination among development partners, including international organisations and south-south co-operation initiatives;
  • sharing good practices and lessons learnt through the annual ATI monitoring report and regular consultations;
  • showcasing the results of their development assistance through an online database that will be the world’s leading source of information on DRM capacity building activities;
  • circulating information on and contributing to other DRM-related initiatives of relevance to the ATI.

  ATI membership is not a prerequisite for partner countries to receive technical assistance, nor does it imply preferential treatment from ATI development partners. Giving up tax exemptions under Official Development Assistance (ODA) in partner countries is also not part of the scope of the ATI declaration.

• Q: By joining the Addis Tax Initiative (ATI), do ATI partner countries automatically receive (more) DRM assistance?

  A: No. Joining the Addis Tax Initiative (ATI) is not a guarantee for (more) development partner-funded DRM support. However, the ATI has been endorsed by more than twenty development partners, which means that by signing up to the ATI, partner countries gain access to a large number of development partners specialised in DRM reforms, which may respond to requests for assistance. The International Tax Compact (ITC) maintains a network of focal points in the ATI signatory countries as well as the supporting organisations that can help obtain support or information when requested.

• Q: What are the implications of signing up to the Addis Tax Initiative?

  A: Partner countries that join the Addis Tax Initiative (ATI) are effectively subscribing to the principles that are outlined in the ATI Declaration, particularly as regards commitments #2 and #3. Joining the ATI simply signals their support for domestic resource mobilisation (DRM) as a key means of financing their development priorities and achieving the Sustainable Development Goals. Adhering to the ATI does not require meeting specific targets. However, ATI partner countries are encouraged to share their DRM strategy and actively contribute, to the extent possible, with monitoring progress on DRM through the use of national indicators.

  Development partners that sign up to the Addis Tax Initiative (ATI) are effectively subscribing to the principles that are outlined in the ATI Declaration, particularly as regards commitments #1 and #3. Development partners commit to report annually their international development assistance that includes DRM, to monitor their progress against commitment #1 (For details, please refer to the ATI monitoring framework). The ATI development partners are also invited to share information on on-going technical assistance projects and the different types of DRM assistance they can provide.
  Giving up tax exemptions under ODA in partner countries is not part of the scope of the ATI Declaration.

  Both ATI partner countries and ATI development partners are included in all official ATI communication and are invited to participate and contribute to ATI activities and discussions. All ATI signatories are encouraged to actively support, present and advocate for the ATI, when possible and relevant.

• Q: Are there any fees or other costs associated with joining the Addis Tax Initiative?

  A: No, there are no fees or any other costs associated with joining or being a member of the Addis Tax Initiative (ATI). There might however be financial implications in fulfilling the ATI commitments, e.g. in doubling technical assistance or in stepping up national efforts to enhance domestic revenue mobilisation (DRM).

• Q: What counts as “support for technical cooperation” that ATI development providers are committing to double by signing up to the ATI (commitment 1)?

  A: Support for technical cooperation includes all activities that contribute to domestic resource mobilisation (as defined by the new DRM code 15114, see below) in countries and territories on the DAC List of ODA Recipients (available at oecd.org/dac/stats/daclist) either delivered bilaterally or through contributions to multilateral development institutions. The definition of domestic resource mobilisation for the purposes of the ATI monitoring is the following:

  OECD code 15114: Domestic Revenue Mobilisation

  Support to domestic revenue mobilisation/tax policy, analysis and administration as well as non-tax public revenue, which includes work with ministries of finance, line ministries, revenue authorities or other local, regional or national public bodies. (Use code 16010 for social security and other social protection.)

  Support for technical cooperation entails all transfers of resources, either in cash or in the form of services, which also includes the provision of experts to missions in countries that qualify for ODA.

• Q: What if development providers wish to more than double their support for DRM projects?

  A: This will be most welcome. There is nothing in the declaration that would stop providers from going beyond doubling their support.

• Q: What are the implications of becoming an ATI supporting organisation?

  A: ATI supporting organisations are included in all official ATI communication and are invited to participate and contribute to ATI meetings and discussions. Supporting organisations are expected to participate in donor coordination activities and to contribute to the annual ATI monitoring report and the online DRM project database to ensure its comprehensiveness and timeliness, including identifying good practices. Supporting organisations are invited to actively support, present and advocate for the ATI in their respective member countries, when possible and relevant.

• Q: How can a country or organisation join the Addis Tax Initiative?

  A: Countries can join the Addis Tax Initiative (ATI) by sending a letter of intent by email to the International Tax Compact (ITC) , declaring their intention to sign up to the ATI Declaration and nominating an ATI focal point. Interested organisations send an email to the ITC indicating the intention to join as a supporting organisation and nominating a focal point.
  The ITC will then forward the letter to the ATI Steering Committee for information and approval.

• Q: For a country to join the Addis Tax Initiative (ATI), are there any formal requirements for the letter of intent?

  A: The letter of intent shall declare a country’s intention to sign up to the ATI Declaration and to fulfil the ATI commitments. It shall be signed by an institution that is authorised to sign and that can provide the necessary political support to fulfil the ATI commitments (e.g. the Ministry of Foreign Affairs, the Ministry of Finance or the like).

  An example letter of intent is provided here: EN | ES | FR (0.1 MB DOCX)

• Q: Can countries join the Addis Tax Initiative both as a development partner and partner country at the same time? (i.e. providing support for DRM and receiving support at the same time)

  A: A country that joins the ATI does not need to specify whether it joins as an ATI development partner or ATI partner country. All signatories are listed on the ATI website on equal footing.

  By signing up to the ATI, a country that provides development assistance in the area of domestic resource mobilisation (DRM) to other countries will be considered an ATI development partner and will commit itself to double this assistance (commitment 1). A country that plans to enhance its own domestic resources and would like to receive technical assistance in doing so, will be considered an ATI partner country and is expected to follow (and report on) commitment 2.

  If a country provides development assistance, while at the same time receiving or seeking technical assistance in the area of DRM, it would be considered both ATI development partner and ATI partner country, and both commitment 1 and 2 would apply to that country (plus commitment 3, which applies to all countries).

• Q: If a partner country decides not to join the Addis Tax Initiative, will it still continue to benefit from receiving Official Development Aid?

  A: Yes. Countries that do not join will still be eligible to receive Official Development Aid (ODA). That said, by joining the ATI, countries are sending a strong signal that they are committed to domestic resource mobilisation (DRM). This could potentially garner even greater offers of ODA support from development partners in the ATI.

• Q: What does the governance structure of the Addis Tax Initiative look like?

  A: Activities in the Addis Tax Initiative (ATI) are overseen by the ATI Steering Committee (SC). It provides strategic guidance, decides on the ATI activities and monitors progress made against meeting the ATI commitments. The SC comprises representatives of three ATI partner countries and three ATI development partners. The SC is headed by two co-chairs consisting of one representative of an ATI development partner and one from an ATI partner country. The current members of the ATI SC can be found here.

  The ATI SC meets virtually and on an ad-hoc basis. If necessary, other ATI signatories or supporting organisations can be invited as observers to participate in the SC meetings. To ensure utmost transparency, all SC meetings are documented and the minutes are provided to all ATI signatories for consideration.

  The Secretariat of the ATI is facilitated by the International Tax Compact (ITC), which is based in Bonn, Germany. The ITC supports the ATI SC and carries out the SC’s decisions, maintains the network of ATI focal points and ensures a transparent communication with the ATI network.

• Q: How does the monitoring of the Addis Tax Initiative (ATI) work?

  A: Details on the monitoring of the ATI commitments are outlined in the ATI monitoring framework.

  The monitoring of commitment #1 will be based on the OECD DAC statistics. There will be no additional reporting requirements on the quantitative part of Commitment 1. Should a country join the ATI that does not report its Official Development Assistance (ODA) to the OECD DAC, then establishing proper reporting procedures will be determined on a case by case basis.

• Q: How to contact the Addis Tax Initiative?

  A: The Addis Tax Initiative (ATI) can be contacted through the International Tax Compact (ITC) , or by directly contacting the ATI Steering Committee. ATI partner countries seeking support for domestic revenue mobilization can also directly approach the local representatives of ATI development partners in their countries.

Material

• ATI Factsheet EN | ES | FR (0.2 MB PDF)
• ATI Q & A EN | ES | FR (0.3 MB PDF)