Granting of tax exemptions for projects financed by official development assistance (ODA) is a long-standing practice that has been contested within the development financing agenda since the 2000s. Given its importance, the topic is increasingly gaining attention within the ATI as it is particularly relevant for the implementation of Commitment 3 of the new ATI Declaration 2025. With this, ATI members commit to apply coherent and coordinated policies that foster domestic revenue mobilisation (DRM).
This webinar series aims to present to ATI members the guidelines recently published by the United Nations Committee of Experts on International Cooperation in Tax Matters to support countries considering and negotiating agreements on the tax treatment of government-to-government aid and to facilitate the sharing of experience between ATI development partners and ATI partner countries in order to advance reforms for greater transparency and coherence in the DRM agenda.
This webinar series will consist of two sessions. The first session will be held on 26 May 2021 in English, from 15:00h to 16:00h (CEST) with the second session taking place on 28 May 2021 in French, from 13:00h to 14:00h (CEST).
- 15:00h - 15:05h - Welcome and introduction
Hira Nazir, Co-Coordinator of ATI Consultative Group 3
- 15:05h - 15:15h - Presentation of the United Nations Guidelines on the Tax Treatment of Government-to-Government Aid Projects
Marlene Patricia Nembhard-Parker, Coordinator of the UN Subcommittee on the Tax Treatment of ODA Projects and Chief Tax Counsel on Legislation, Treaties and International Tax Matters at the Tax Administration / Ministry of Finance and Public Service, Jamaica
- 15:15h - 15:20h - Q&A
- 15:20h - 15:35h - ATI development partners' experience in implementing ODA taxation reforms: Norway and the Netherlands
Hege Fisknes, Senior Adviser, Norwegian Ministry of Foreign Affairs
Sebastiaan Wijsman, Senior Policy Officer, Dutch Ministry of Foreign Affairs, and Co-Coordinator of ATI Consultative Group 3
- 15:35h - 15:50h - Input by ATI supporting organisations: Organisation for Economic Co-operation and Development (OECD) and African Tax Administration Forum (ATAF)
Joseph Stead, Senior Policy Analyst, OECD
Moses Chamisa, Research Expert, ATAF
- 15:50h - 16:00h - Open discussion and Q&A
The webinar will be held via the video conference tool “Microsoft (MS) Teams”. An invitation link will be provided to you by the ATI Secretariat. If you have not received a link, but are interested in participating, kindly contact firstname.lastname@example.org.