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</html>";s:4:"text";s:6931:"C-efficiency ratio of VAT in selected ATO countries, 2018, Au cours des trois derniers jours, 125 participants de 18 pays membres africains (Afrique du sud, Angola, Burkina Faso, Eswatini, Ghana, Kenya, Liberia, Malawi, Maurice, Maroc, Nigeria, Ouganda, Rwanda, Tanzanie, Togo, Tunisie,  Zambie, Zimbabwe) ont pris part à l’atelier virtuel conjoint ATAF-OCDE-CEA-IDEP d’une durée de 3 jours, consacré à la lutte contre les flux financiers illicites. What is it about Deloitte that makes it a great place to be? The OECD report tries to address the many tax issues arising from the COVID‑19 crisis and provides recommendations for countries that can be taken into account when applying their tax treaties. The guidance includes a number of examples including scenarios where a long-term related party loan may be more accurately delineated as a series of refreshed short-term loans or where the related party loan should be better considered as an equity contribution from the shareholder. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. 4. The meeting also highlighted the role of the Ministers of Finance in setting the policy direction in tax matters and noted the urgent need for the Ministers to convene and discuss the taxation of the digital economy. The funding was announced at the launch of the Taxation for Development Action Programme by the Finnish Government on June 8, 2020. The OECD report identifies these tax issues but does not give recommendations on how countries should cope with them. It also provides suggestions on how donors and development partners may intervene in assisting African tax administrations during and post the COVID-19 global pandemic. 34. The Guidelines are the first international corporate responsibility instrument to cover taxation, contributing to and drawing upon a significant body of work on taxation, most notably the OECD Model Tax Convention and the UN Model Double Taxation Convention between Developed and … <br> <br>1070 AG Amsterdam  Participants commended the efforts made by tax administrators to ensure business continuity amid the pandemic, intending to cause minimal disruptions to their business. <br> <br>OECD Policy Responses to Coronavirus (COVID-19) What are the impacts and consequences of the coronavirus pandemic on our lives and our societies - our healthcare systems, our jobs and education, our businesses, financial markets and economies. It is expected that the AfCFTA will lead to a                                                                   single continental market                                                                that permits the “four freedoms” and paves way for expanded intra-African trade, increased harmonisation, competitiveness and better distribution of resources. Participants emphasised the critical role that the AU should play in setting tax policy on the continent as countries will require more taxing rights in the post-COVID-19 era. 31. He further noted that domestic resource mobilization (DRM) is essential for the transformation, self-reliance and sovereignty of the Continent in order to build an endogenous economy and achieve Agenda 2063.  <br>The Full Report is available for download in                                                                                                                         French                                                                                                                  . We expect governments to shortly publish their assessment of the OECD guidance, including whether they will apply the guidance when interpreting their tax treaties. COVID‑19 measures could potentially lead to a change in the place of effective management of a company as a result of travel restrictions imposed on the board directors. This is because the agreement was expected to contribute positively to African countries’ Gross Domestic Product (GDP). Bien que les débats sur l’envergure des Flux Financiers Illicites (FFI) se poursuivent, il existe un consensus selon lequel leur montant est bien supérieur à celui de l’aide pour le développement (APD) et à celui de l’investissement direct à l’étranger (IDE). Japan As economies reopen, it is essential to have data-driven policy decisions that maintain the balance between health measures of saving lives and the economic need to sustain the livelihood of the public. The meeting noted that now more than ever in an era of social distancing as a result of the COVID-19 pandemic and beyond, African countries should adopt digital technologies and automate tax administration processes to improve tax compliance and revenue collection. 20. The OECD Transfer Pricing Guidelines aim to help tax administrations (of both OECD member countries and non-member Estimates based on 18 member countries who supplied customs data revealed that around US$500 million was lost due to the pandemic, in the 3 months period from February to April 2020. <br> <br>This clear focus on tax reforms as an enabler of Africa’s development agenda is equally embraced by ATAF and will form a continued partnership to deliver this noble vision for the continent jointly. Plus de renseignements :                                                                                                                                           ATAF                                                                                             www.ataftax.org                                                                                                                                                                        OCDE                                                                                             www.oecd.org/tax                                                                                                                              CEA                                                                                             www.uneca.org                                                                                                                              IDEP                                                                                             www.uneca.org/idep/, Copyright © 2019 African Tax Administration Forum - All Rights Reserved, ATRN WORKING PAPER SERIES AND POLICY BRIEFS, https://oecd.dam-broadcast.com/pm_7379_119_119695-dj2g5d5oun.pdf, Tax administration responses to Covid-19: support for taxpayers, ATAF PUBLISHES AN APPROACH TO TAXING THE DIGITAL ECONOMY, 4TH HIGH-LEVEL TAX POLICY DIALOGUE: A COLLABORATION BETWEEN THE AFRICAN TAX ADMINISTRATION FORUM AND THE AFRICAN UNION COMMISSION, Taxing the digital economy: COVID-19 heightens need to expand resource mobilisation base, BEPS in Mining Case Study: Boosting Zambia’s revenues from the sale of manganese and copper. <br>";s:7:"keyword";s:27:"oecd guidelines on taxation";s:5:"links";s:11268:"<a href='https://africarisk.net/.tmb/docs/cxqkrdv.php?id=8cc357-kirribilli-club-water-terrace'>Kirribilli Club Water Terrace</a>,
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