2025 in review for the ATI and the NTO

12/16/2025
Season's greetings and a happy new year from the International Tax Compact!

What a full and dynamic year 2025 has been for the Addis Tax Initiative (ATI) and the Network of Tax Organisations (NTO)! Both initiatives held their flagship governance events and advanced strategic discussions that will shape their work going forward. It was also a landmark year for international tax cooperation: the Fourth International Conference on Financing for Development took place in June and negotiations for a UN Tax Convention began. Experts refer to this period as the tax era of development. In this context, the ATI and the NTO continued to stand out as relevant, trusted platforms for collaboration and technical exchange on domestic revenue mobilisation (DRM). Let’s explore their work throughout the year!

 

The Addis Tax Initiative (ATI)

ATI and the FfD4 process

ATI’s engagement in the FfD4 process was a central workstream in 2025. Anchored in the broader Financing for Development (FfD) framework, the initiative worked throughout the year to place DRM at the heart of FfD4 discussions. Through the post-2025 Task Force, ATI members contributed to the UN preparatory process advocating for DRM across global development finance debates, and developed a revised Declaration to respond to the evolving global tax landscape. This work culminated in the Seville Declaration on DRM, launched at FfD4. Both the ATI and its Seville Declaration are now part of the Sevilla Platform for Action (SPA), which will help to operationalise and monitor the Compromiso de Sevilla. To reflect these developments, we also updated the ATI factsheet and booklet – take a look!

Key activities included a side event to the 3rd Preparatory Committee meeting, The road to FFD4: Domestic Revenue Mobilisation (DRM) as a cornerstone for sustainable Development Finance, a high-level roundtable in Washington, D.C. alongside the IMF and WB Spring Meetings, Addis to Seville: the new Declaration on DRM, and the FfD4 side event in Seville, Domestic Revenue Mobilisation at the heart of Sustainable Development: the Seville Declaration.  

 

ATI Governance

 

The ATI General Assembly 2025 (22–24 July 2025, Addis Ababa) marked the initiative’s tenth anniversary. Under the theme “Domestic Revenue Mobilisation: a turning point for achieving the SDGs”, members reviewed the latest DRM trends and developments, exchanged ideas, and connected with one another. They also discussed operationalising the Seville Declaration by brainstorming on members’ priorities to inform the workplans of the ATI Consultative Groups for 2026. The Consultative Groups reconvened in November to approve these workplans. See the full programme, session details, and speakers in the conference brochure.

We also published the 2023 ATI Monitoring Report tracking member progress against the four commitments of the ATI Declaration 2025, and work is underway to develop the monitoring framework for the Seville Declaration.

This year, the Republic of Chad, the International Institute for Sustainable Development (IISD), the B Team, and Open Ownership joined ATI, bringing the partnership to 78 members. 

 

ATI Tax Gap workstream

ATI continued its collaboration UNU-WIDER to strengthen capacities for tax gap analysis. The ATI Tax Gap Community of Interest (CoI) held two meetings, providing peer learning, country case studies, and guidance for embedding tax gap analysis into administrations. 

The Tax Gap Toolkit, launched last year, was put into practice in two training sessions that blended technical instruction with hands-on exercises, supporting countries in using the methodology directly. The Toolkit and CoI were presented at this year’s UNDP Global Dialogue on Public Finance & SDGs. For 2026 you can expect more developments in this dynamic community! If you want to be part of it, just send us an email.

 

Equitable taxation

In 2025 calls grew louder for fairer taxation of Ultra-High-Net-Worth Individuals (UHNWIs). Brazil, under its G20 Presidency, proposed a Global Minimum Tax (GMT) for billionaires. To explore what this could mean for ATI partner countries, the ATI commissioned a study estimating its potential impact. The findings were presented in a webinar, including reflections from the Philippines and the EU Tax Observatory.

Developing countries worldwide face challenges in promoting tax equity due to regressive tax structures,  underperforming direct taxes,  and exemptions favouring wealthier households and larger firms. The ATI brief on progressive tax reforms in Latin America analysed tax reforms in Uruguay, Chile, and Colombia aimed at improving equity and revenue collection.

 

CG2 series of case studies Fruitful cooperation in DRM between ATI members 

ATI Consultative Group 2 launched the series "Fruitful cooperation in domestic revenue mobilisation between ATI members", featuring case studies from Liberia and Zambia. 

 

ATI and Tax Expenditures

In 2025, the Community of Practice on Tax Expenditures (TEs), built on the regional workshops series on TEs organised by the ATI, CEP, and IDOS between 2022-2024, became a sustainable platform supporting evidence-based TEs reform and reporting in multiple countries. The CoP convened five meetings throughout the year, featuring technical presentations and peer exchange on estimation, institutional arrangements, evaluation, and integration of TEs into budget processes. Join the CoP and take part in these exchanges by registering here!

 

ATI Country-by-Country Reporting (CbCR) support package

In March, ATI hosted an in-person training workshop on CbCR in Lusaka, Zambia. This was part of a broader support package combining capacity building, analytical guidance, and peer exchange to strengthen countries’ understanding of profit shifting, base erosion, and the use of CbCR data for policy and audit strategies. The outcomes of the training are reflected in this report. Further work on CbCR is forthcoming! 

Other ATI activities related to combatting illicit financial flows (IFFs):      

 

Tax, gender, and environment

On the cross-cutting topics of tax, gender, and environment which are attracting growing attention across the ATI membership, ATI partnered with other initiatives to advance work and deliver activities in these areas:

Next year will feature new formats exploring gender and environment dimensions of tax!

 

The Network of Tax Organisations (NTO)

3rd NTO Technical Conference

 


The NTO opened the year with its biannual flagship event, held in Panama City under the theme Navigating the digital tax landscape: e-commerce, sharing platforms, and trade in crypto assets, and hosted by NTO member the Centro Interamericano de Administraciones Tributarias (CIAT). Over 300 participants discussed digital taxation challenges, compliance strategies, and institutional reforms to adapt tax systems to global digitalisation. See the Conference Brochure for a full overview! 

 

NTO Governance

In February, the 7th NTO General Assembly elected a new Head of the NTO Council, proceeding with the handover of the chairmanship from the African Tax Administration Forum (ATAF) to the Commonwealth Association of Tax Administrators (CATA). The Task Force “Future of the NTO” and the General Assembly developed and approved the NTO’s 2026-2028 strategy, marking  a milestone for the network in to strengthening its sustainability, relevance, and the impact of its work.  The NTO is taking steps towards independence and ownership, from 2026 onwards, the NTO Secretariat will be member-led and will rotate between organisations every two years- a decision approved at the 8th NTO General Assembly in London, at the CATA’s headquarters.

2025 also saw the development of The NTO Network highlights, a visual, concise representation of the network’s journey, and the #NTOvalues campaign, showcasing how the principles of complementarity, equality, transparency, voluntary participation, and inclusivity shape the identity, work, and collaboration within the network. 

 

NTO webinars and activities

  • The Pacific Islands Tax Administrators Association (PITAA) and the Cercle de Réflexion et d'Échange des Dirigeants des Administrations Fiscales (CREDAF) piloted mentorship and leadership programmes for women in tax in the Pacific and Francophone Africa, respectively, inspired by ATAF’s Women in Tax Network (AWITN). A moving testimonial from the first cohort in the Pacific in available! Later in the year, the NTO proudly observed the programme’s independent evolution, with PITAA launching the 2nd phase with support from Australia.
  • Apart from joint NTO-ATI webinars on tax and gender, The role of women-led networks and Women in the e-commerce: leveraging tax policy and administration, the NTO co-organised a two-day virtual workshop together with the West African Tax Administration Forum (WATAF) and CIAT on Digital economy and emerging taxes.
  • The third webinar of the NTO series on Data Governance for tax administrations took place in March, concluding the webinar series. As a follow-up, an online course was launched, completing the broader Data Governance package together with the webinars and the manual.

     

As we move into 2026


In 2025, ATI  and NTO strengthened  their role in promoting evidence-based tools and advancing equity, transparency, and sustainability into tax policy and administration. Both platforms continued to demonstrate the relevance of peer-exchange, South-South and international cooperation in tax and development matters.

Looking ahead, 2026 already promises exciting developments: the Seville Declaration on DMR will move into action, ATI will contribute to implementing the Compromiso de Sevilla, and the NTO will begin implementing its new strategic plan. 

If you enjoyed this newsletter, you are welcome (and encouraged!) to share it within your network. And do not forget to follow the ATI and NTO’s work on LinkedIn through the International Tax Compact. 

Wishing all of you a meaningful and fulfilling 2026. We look forward to continuing this journey together!