Country by Country Reporting: Introduction, Structure, and Analysis of MNE activity for ATI Partner Countries

Lusaka, Zambia
In-person workshop, March 4-6, 2025, Lusaka, Zambia

This ATI Country-by-Country Reporting (CbCR) training is a collaboration with the GIZ offices in Zambia, Tanzania and Benin of the “Good Financial Governance” projects and the Tax Justice Network. Experts from the EU Tax Observatory will contribute to the provision of the workshop sessions. The event is co-hosted with the Zambia Revenue Authority (ZRA).

The on-site training is part of the ATI CbCR analysis package and is uniquely designed to provide practical, region-relevant knowledge that participants can harness in addressing the challenges surrounding multinational enterprises’ (MNEs) activities and tax structures, the use of CbCR data for risk assessment by tax administrations, and the design of tax policies to curb tax avoidances practices.

 

Objectives of the training

This training aims to equip participants with a comprehensive understanding of (CbCR) and its role in international tax transparency and enforcement. By the end of the training, participants will:

  • Develop a strong foundation in CbCR. Understand the structure, scope, and objectives of CbCR, including its implementation across different jurisdictions and its potential for detecting tax risks.
  • Gain practical experience with CbCR data by learning how to access, analyse, and interpret both aggregate and firm-level CbCR data.
  • Investigate how MNEs allocate profits and economic activity, identifying misalignment and tax avoidance strategies.
  • Understand how tax authorities and policymakers can use CbCR data in risk assessment, audit case selection, and the design of tax policies to counteract base erosion and profit shifting (BEPS).
  • Focus on the specific challenges and opportunities for ATI partner countries in utilizing CbCR data.
  • Share experiences, best practices, and policy insights with other participants from government agencies and international experts working on tax transparency and illicit financial flows.

AGENDA


Participants will receive logistical details from TJN in due course. 

 

Target audience

The training is designed for tax and transfer pricing officials from tax authorities, as well as officials from ministries of finance working on global tax standards with relevance to tax transparency and illicit financial flows topics.