5 th Pan African Conference on Illicit Financial Flows and Tax October 2017 Crowne Plaza Hotel, Nairobi, KENYA

Transcription

1 5 th Pan African Conference on Illicit Financial Flows and Tax October 2017 Crowne Plaza Hotel, Nairobi, KENYA Time 8.00 am 9.00 am Session TUESDAY 10 th OCTOBER 2017 All Day Registration for Participants DAY 1 WEDNESDAY 11 th OCTOBER 2017 Arrival and Registration 9.00 am 9.30 am Welcoming Remarks Brian Kagoro Session 1 Opening Remarks Michael Otieno, Board Chair Tax Justice Network Africa (TJNA) 9.30 am am Session 2 Keynote Address Linking Illicit Financial Flows to the Sustainable Development Goals Dr Aida Opoku-Mensah, Senior Advisor to the Executive Secretary on SDGs and Special Initiatives, ECA & Co-Chair of the IWG (UNECA) This session will present the connection between addressing IFFs and the success of the SDGs. Specifically speakers will discuss: The centrality of domestic resource mobilisation (DRM) to finance the SDGs and how IFFs are undermining DRM efforts Importance of achieving consistency and coherence on the IFF indicators under SDG 16 Explore critical role of HLP report in the calls for advancing a broad framework for addressing IFFs Overall message Stopping IFFs are inextricably linked to the success of the SDGs and Africa s Structural Transformation Agenda Dr René N Guettia Kouassi, Director of Economic Affairs, Africa Union Commission (AUC) Mr. Logan Wort, Executive Secretary of the African Tax Administration Forum (ATAF) Mrs. Ifueko Omoigui-Okauru, Commissioner, Independent Commission for the Reforms International Corporate Taxation (ICRICT) Dr Dereje Alemayehu, Chair, Global Alliance for Tax Justice (GATJ) 1

2 11.00 am am am 1.00 pm TEA/COFFEE BREAK; PRESS BRIEFING Session 3 Framing the Agenda: The thin line between Illegal and Illicit Despite the success in mainstreaming measures to tackle IFF as part of the means of implementation in the SDGs process, there is an emerging pushback involving corporate lobbyists, some donor countries, and even some institutions in the UN family who would like to see corporate tax avoidance removed from consideration. This narrow thinking omits several harmful tax practices as they are presumed legal and puts the focus on money-laundering and the theft of state assets, reasserting the old lens of corruption as a lower-income country problem. The narrative needs to change. This session will: Confront in detail the arguments for subverting the agreed IFF target; Challenge the narrow framework distorts the reality of how detrimental aggressive tax avoidance are to developing countries Seek a positive agenda for specific SDG indicators which would ensure genuinely international accountability for progress Overall Message Aggressive Tax avoidance plays particular for Africa a significant role in undermining domestic Resource mobilisation effort. It must therefore remain core to the Anti-IFF agenda within the SDG process Moderator: Mr. Semkae Kilonzo, Coordinator, Policy Forum Lead Speaker: Mr. Alex Cobham, Chief Executive, Tax Justice Network : Dr Gamal Ibrahim, Chief, Finance and Private Sector Section, United Nations Economic Commission for Africa (UNECA) Mr. Peter Chowla, Economic Affairs Officer, United Nations Department for Economic and Social Affairs (UNDESA) Ms. Vera Mshana, Senior Program Officer, FORD Foundation 1.00 pm 2.00 pm 2.00 pm 3.30 pm Dr Eliawony Kisanga, Executive Secretary, Eastern And Southern Anti-Money Laundering Group (ESAAMLG) LUNCH Session 4 Stemming Illicit Financial Flows from Africa: Implementation of the High Level Panel Recommendations Progress and Obstacles The AU/ECA High Level Panel s report on IFFs remains the most authoritative analysis on IFFs from Africa as well as providing recommendations for curbing them. This report offers opportunity to change the narrative on IFFs from Africa. This discussions will focus on: 2

3 Discuss tangible efforts undertaken African governments to implement the HLP recommendations? Identify factors undermining efforts by countries to implement HLP report Recommendation Take stock and share success stories achieved so far Overall message The recommendations from the High Level Panel on IFFs need to form part of the agenda on curbing IFFs as well for enhancing international cooperation on tax matters Moderator: Ms. Jane Nalunga, Country Director (Uganda), Southern and Eastern African Trade, Information and Negotiations Institute (SEATINI) Lead Speaker: Mr. Adam Elhiraika, United Nations Economic Commission for Africa (UNECA) Mr. Thulani Shongwe, African Tax Administration Forum (ATAF) Mr. Alvin Mosioma, Executive Director, Tax Justice Network Africa (TJNA) Mr. Briggs Bomba, Trust Africa 3.30 pm 4.00 pm 4.00 pm 5.30 pm Mr. Donald Deya, Chief Executive, Pan-African Lawyers Union (PALU) TEA/COFFEE BREAK Session 5 Institutional Architecture: The Role and Capacity of the Institutional Framework for Domestic Resource Mobilisation at Global, Regional, and National Levels The international financial architecture is fractured and is crippling African economies through its facilitation of IFFs and harmful tax practices. DRM challenges are compounded by this broken system that is now no longer an African problem but symptoms of an ailing global systems. This session will look at: Where exactly the international architecture is failing African economies? How are the current efforts internationally addressing deep fractures within the international architecture? (BEPS project; ATAF proposals) What role do African governments have in influencing the reforming of the international architecture? Overall message For Africa to realise its DRM potential and development promise, fundamental reforms of the international financial architecture are needed. With respect to international tax cooperation an intergovernmental UN tax body with universal membership and a mandate to combat IFFs, including abusive tax avoidance. Moderator: Mr. Savior Mwambwa, Interim Director, Financial Transparency Coalition (FTC) 3

4 Lead Speaker: Mrs. Ifueko Omoigui-Okauru, Commissioner, Independent Commission for the Reforms International Corporate Taxation (ICRICT) Mr. James Karanja, Head, joint OECD/UNDP Tax Inspectors Without Borders (TIWB) Ms. Pooja Rangaprasad, Policy Coordinator, Financial Transparency Coalition (FTC) Prof Sol Picciotto, Senior Fellow, International Centre for Tax and Development (ICTD) Rt. Hon Daniel Kidega, Former Speaker of the East African Legislative Assembly (EALA) Dr Thomas Munthali, Director for Knowledge and Learning, African Capacity Building Foundation (ACBF) 6.30pm 8.00pm Book launch/cocktail: Lifting the veil of secrecy - African Perspectives on International Taxation and Capital Flight Hosted by: Tax Justice Network Norway *END OF DAY ONE* DAY 2 THURSDAY 12 th OCTOBER am am Breakout Session 1: Session A: Tackling Illicit Financial Flows in the Extractives Sector: What are the Lessons from Tanzania? This session will look at how the economic and productive sectors within African economies become vulnerable to harmful tax practices and end up as conduits for IFFs from Africa. The focus is on the extractives sector which has been identified as key driver for growth, tax revenue, and development for Africa. How do commodity cycles increase the opportunities for IFFs through harmful tax practices in the extractives sector? What are the peculiarities of the extractives sector in Africa that make it susceptible to IFFs? The Africa Mining Vision silver bullet or drip medication for a vulnerable extractives sector? Overall message The extractives sector in Africa is crucial to boosting the continents growth and DRM efforts if harnessed and managed well. The Africa Mining Vision and its accompanying framework should be endorsed by the AU heads of State and implemented by national governments Moderator: Mr. Kolawole Banwo, Policy and Legislative Advocacy Officer, Civil Society Legislative Advocacy Centre (CISLAC) Mr. Kojo Busia, Senior Mineral Sector Governance Advisor, UNECA s Africa Mining Development Centre (AMDC) 4

5 Mr. Amani Mhinda, Executive Director, Haki Madini Mr. Dlamini Thembinkosi, Tax Specialist, Oxfam South Africa Mr. Emmanuel Masalu, Head of Postgraduate Studies Institute of Tax Studies Tanzania Revenue Authority Session B: Harmful Tax Competition: Ending Race to the Bottom on Corporate taxation Tax competition undermines the ability of African governments to maximise revenue returns from invest agreements as they reduce the ability to tax those investments. As result cash strapped economies face a race to the bottom if this practice continues. How does tax competition manifest itself in the context of attracting inward investment? How pervasive is tax competition to African economies in the wider context of economic development? What actions can governments take to ensure they end this race to the bottom? Overall message Tax competition undermines revenue collection and crowds out local investment while at the same time damaging local industry. Moderator: Mr. Robert Mwanyumba, Coordinator, East Africa Tax and Governance Network (EATGN) Prof Honest Prosper Ngowi, Head of Department, Mzumbe University Ms. Nelly Busingye Mugisha, Programme Officer, Financing for Development/Tax Justice, Southern and Eastern African Trade, Information and Negotiations Institute (SEATINI) Mr. Jared Maranga, Policy Lead, Tax and Investments, Tax Justice Network Africa (TJNA) Ms. Catherine Mutava, Researcher International Tax, International Centre for Tax and Development (ICTD) Session C: Corporate Transparency and Accountability: Lessons from Panama Leaks The fractured international financial architecture is as a result of a lack of understanding and knowledge of business and financial transactions take place. The financial system in collusion with professional services and corporations devise complex trading instruments with vague descriptions making tracking movement of finances extremely difficult. The Panama Papers of 2016 revealed the complex world of business and finance. Corporate transparency remains a big challenge globally, how can African governments join the call for greater corporate transparency? Are African corporates prepared to sign up to initiatives that seek to make their business operations more transparent? How much more needs to be done to make initiatives like Automatic Exchange of Information and Beneficial Ownership registers a reality in Africa? 5

6 Overall message Enhancing corporate transparency and accountability is part of the solution to reducing IFFs and harmful corporate tax practices. African governments should implement the recommendations from the HLP African governments should recommend and publish measures that all African countries can take to counter profitshifting practices detrimental to African countries. Moderator: Mr. Savior Mwambwa, Interim Director, Financial Transparency Coalition (FTC) Dr Eliawony Kisanga, Executive Secretary, Eastern And Southern Anti-Money Laundering Group (ESAAMLG) Mr. Apollos Nwafor, Pan Africa Director, Oxfam International Ms. Vera Mshana, Senior Program Officer, FORD Foundation am am am 1.00 am Mr. Daniel Oberko, Tax Justice Organiser, Public Services International, (PSI) TEA/COFFEE BREAK Breakout Session 2: Session A: Ability to Collect: Capacity Building and Beyond The ability of African economies to generate tax revenue as well as revenue authorities to collect is fundamental to achievement of the continents structural transformation agenda. Further if the SDGs are to be a success in Africa, government ability to collect tax revenue is very critical. The continued capacity building of revenue authorities in order to collect, administer as well as understand the ways in which economic activities operate What space is there for policies that foster economic diversification and the industrialisation in order to widen the tax base? Overall message Ability of the government to collect maximum tax revenues goes beyond building capacity of the revenue authority. It instead goes hand in hand with policies and strategies that enhance tax revenue through economic diversification and activity. Moderator: Ms. Fatima Mimbire - Extractive Pillar Coordinator, CIP PWYP Mozambique (member) Mr. Thulani Shongwe, Secretariat, African Tax Administration Forum (ATAF) Mr. Moses Ogwapus, Ministry of Finance, Uganda Mr. Thialy Faye, Fiscal Justice Programme, Forum Civil 6

7 Dr Barassou Diawara, Knowledge management the African Capacity Building Foundation (ACBF) Session B: Illicit Financial Flows Nature and Scale: Definitions, measurements and Targets At present the issue of illicit financial flows is narrow in its definitional form comprising mainly of criminal elements including tax evasion and corruption. IFFs that take the form of not only tax evasion, criminal activity, money laundering, terrorism financing BUT also abusive and aggressive tax practices that manifest themselves as tax avoidance measures, are a major threat to the Agenda What are the current flaws in which IFFs are approached from a definition, measurement, and scale point of view? Why it is important that harmful corporate tax practices i.e. tax avoidance is brought into the IFFs space and definition? How do we break the illegal versus legal narrative surrounding the IFFs agenda? Overall message Despite the commendable efforts towards economic diversification, increased revenue collection through automation, tax reforms, there is still a gaping hole when it comes to curbing tax avoidance and aggressive tax planning by multinational corporations. These weaknesses make a lot easier for tax avoidance to take place than evasion and for MNCs to remain within the right side of the law. Moderator: Ms. Luckystar Miyandazi, Policy Officer African Institutions Programme, The European Centre for Development Policy Management (ECDPM) Dr Alex Cobham, Chief Executive, Tax Justice Network Mrs. Ifueko Omoigui-Okauru, Commissioner, Independent Commission for the Reforms International Corporate Taxation (ICRICT) Prof Sol Picciotto, Senior Fellow, International Centre for Tax and Development (ICTD) Rt. Hon Daniel Kidega, Former Speaker of the East African Legislative Assembly Session C: Manufacturing Political will: Public Accountability for Tax Justice Lack of political will has been cited often as responsible for failure by governments to undertake serious measures to curb IFF. So while the solutions are often known the political elite lack the commitment implement the measures necessary to tackle IFF. This is often related to questions of political capture of vested interest of those charged with responsibility for policy formulation and implementation. This Sessions will: Examine current impediments at political level to bring by the necessary reforms Discuss the role of different actors CSOs, Parliamentarians, Media to exert pressure for change Strategies for generating political will 7

8 Overall message Beyond technical Capacity and financial resources Political will presents a key ingredient in efforts to curtail IFF from Africa Moderator: Ms. Kangwa Muyunda, Centre for Trade Policy and Development Ms. Sakshi Rai, Programme Consultant, Centre for Budget and Governance Accountability (CBGA) Dr Khanyisile Tshabalala, Chair, Africa Parliamentary Network on Illicit Financial Flows and Tax (APNIFFT) Dr Dereje Alemayehu, Chair, Global Alliance for Tax Justice (GATJ) 1.00 pm 2.00 pm 2.00 pm 4.00 pm Mr. Henry Malumo, Global Coalition for Education LUNCH BREAK Session 3 Presentation and Sharing of key discussion points from breakout sessions Moderator: Mr. Jason Rosario Braganza, Deputy Executive Director, Tax Justice Network Africa (TJNA) 4.00 pm 4.30 pm 4.30 pm 5.30 pm Presenters: Moderators from each session TEA/COFFEE BREAK Session 4 Closing Plenary: Reflections from the 5 th Pan African Conference & Presentation of The Declaration reaffirming the fight against Illicit Financial Flows and Political commitment to advocate for abusive and harmful tax practices to be incorporated in the definition of Illicit Financial Flows Moderator: Mr. Alvin Mosioma, Executive Director, Tax Justice Network Africa (TJNA) Speakers Dr Dereje Alemayehu, Chair, Global Alliance for Tax Justice (GATJ) Mrs. Ifueko Omoigui-Okauru, Commissioner, Independent Commission for the Reforms International Corporate Taxation (ICRICT) Mr. Logan Wort, Executive Secretary of the African Tax Administration Forum (ATAF) Dr Aida Opoku-Mensah, Senior Advisor to the Executive Secretary on SDGs and Special Initiatives, ECA & Co-Chair of the IWG (UNECA) 6.30pm 8.00pm 8

9 Cocktail/Launch Of Reports On Combating Illicit Financial Flows From Africa Hosted By Trust Africa ***END*** 9