Centre for Studies in African Taxation (CSAT) Compiled by: Kennedy Munyandi Manager Belema Obuoforibo CSAT Project Committee Chair CSAT is a think tank devoted to the study and development of African taxation and promoter of the Annual Africa Tax Symposium
1. About CSAT The is a think tank devoted to the study and development of African taxation. CSAT provides research-based opinions and best practices guidance, whether solicited or unsolicited, on current domestic and international tax issues as they relate to Africa. CSAT aims at being on the leading edge of creativity and innovation in order to stay ahead of international tax developments. CSAT is an integral part of the International Bureau of Fiscal Documentation (), an independent not-for-profit foundation. Consequently, CSAT is an autonomous think tank. 2. Statement of Need The tax knowledge gap between African countries and other countries of the world is evidently very broad, particularly in relation to international taxation. There is a need to enhance tax expertise in African countries if these countries are to collect the revenue necessary to fund development programmes and essential services, and to achieve sustainable economic growth. Further, in a rapidly changing tax arena where it is generally agreed that such vices as base erosion and profit shifting (BEPS) can better be tackled through a globally coordinated response (as opposed to continued interjurisdictional competition for tax revenue), any major tax knowledge gap between countries can be a hindrance to these coordination efforts. In fulfilment of its mission statement, which is to spread the word of international taxation throughout the world, and with the support of collaborating partners, endeavours to narrow this knowledge gap through the activities of CSAT. Further, views this initiative as a contribution towards achieving the United Nations Sustainable Development Goals 2015 and, in particular, Goal 17: Revitalize the global partnership for sustainable development. One of the targets of this Goal is to strengthen domestic resource mobilization, including through international support to developing countries, to improve domestic capacity for tax and other revenue collection. CSAT s tax research activities will have a bias towards international taxation, although research in any other areas of tax policy will also be included. It is our belief that African countries are most lacking in this very specialized area of taxation. 3. Objectives and Methodology The objectives of CSAT are to study and provide well-researched opinions on taxation in Africa, to encourage research by Africans for Africa and to find practical solutions that work within an African context. To achieve this, CSAT will: organize an annual 3-day Africa Tax Symposium on Trends in International Taxation: an African Perspective, to be hosted by an African country, at which research papers on trends (and recent tax developments) in international taxation are presented and discussed; 2017 2
carry out research on international and comparative taxation in general, as they relate to Africa, and in particular to study specialist topics, such as: transfer pricing; natural resources taxation; and tax aspects of regional economic integration; disseminate research material and findings through the publication of academic books, working papers, journals, articles, etc., and to present at other conferences in Africa; engage in debates on African taxation through various forums, including social media; provide research-based advice to African governments by responding to any released public call for comments tax policy documents; develop model or tailored texts of legislative provisions and tax treaty articles; develop technical skills and institutional capacity through: promoting a best tax research paper competition among postgraduate African students; providing a short-term staff attachment at ; and providing scholarship awards to study for the UvA- Advanced Master s in International Tax Law programme; make open calls for research papers on specialist tax topics affecting Africa; and carry out any other activities in line with the above objectives. 4. Organization and Personnel 4.1 Management committee CSAT s activities are supervised by an internal Management Committee and an extended Secondary Management Committee. The Management Committees are responsible for, among others, procuring financial resources for CSAT and ensuring that CSAT operates within its objectives. The day-to-day activities of CSAT are run by a Project Manager, who reports to the Management Committees. The Management Committee consists of: Ms Belema Obuoforibo ( Director Knowledge Centre): Chairman Prof. Victor van Kommer ( Director Tax Services): Member - Institutional cooperation Mrs Sorrel Hidding ( Head of Marketing): Member - Marketing and business development The Secondary Management Committee comprises of the three members of the Management Committee and four other external members appointed from African firms and institutions, such as tax advisory, universities, tax policy, tax administration and civil society. The Secondary Management Committee will meet annually during the Africa Tax Symposium. 2017 3
The tenure for the external members of the Secondary Management Committee is 3 years, which is subject to renewal for another final 3-year period. Members of the Management Committee serve on an honorary basis and receive no payment, except reimbursement of (or payment for) travel expenses to attend committee meetings. 4.2. Research and technical staff The Researchers under the Africa, Middle East and Latin America Knowledge Group constitute the core research and technical staff of CSAT. Additional researchers and expertise are sourced from the larger pool of researchers under the Knowledge Centre. Appendices I and II provide the profiles of the members of the Management Committee and the research and technical staff of CSAT. 5. Financial Resources 5.1 Main financier is the main financier of CSAT. 5.2 Collaborative partnerships CSAT seeks collaborative partnerships with the following institutions: the African Union (AU) in general, and the African Union Commission on International Law (AUCIL) in particular; the 8 AU recognized Regional Economic Communities (RECS): African Maghreb Union (AMU), Common Market for Eastern and Southern Africa (COMESA), Community of Sahel Saharan States (CEN-SAD), East African Community (EAC), Economic Community of Central African States (ECCAS), Economic Community of West African States (ECOWAS), Intergovernmental Authority on Development (IGAD) and Southern African Development Community (SADC); the African Development Bank (AfDB) Group; the African Capacity Building Foundation (ACBF); multilateral institutions, such as The World Bank (and the International Finance Corporation, IFC) and the United Nations (and in particular, the United Nations Economic Commission for Africa, UNECA); the European Union (EU); and African universities and institutions providing training in taxation. 5.3 Sponsorship CSAT welcomes sponsorship from other stakeholders in African development, including global businesses. 6. Reports CSAT will produce an annual financial and activity report, which will be made available to its stakeholders. 2017 4
Appendix I: CSAT Management Committee Members Belema Obuoforibo - Chairman Belema R. Obuoforibo CTA ATT (Fellow) is the Director of the Knowledge Centre and Member of 's Executive Board. Before joining, Ms Obuoforibo worked in London for many years as a UK Chartered Tax Adviser, specializing in the taxation of high net worth individuals and owner-managed businesses. Ms Obuoforibo is a member of the Technical Committee of the UK Chartered Institute of Taxation, specifically of the International Taxes Sub- Committee and of the Owner Managed Businesses Sub-Committee. Ms Obuoforibo is widely published in the field of cross-border taxation and her experience as a lecturer in this area has taken her across Europe, Africa and the Caribbean. Ms Obuoforibo has also worked in an advisory capacity for various African governments. Victor van Kommer - Institutional Cooperation Victor van Kommer became a member of s Executive Board in 2008 and Tax Services Director in 2011. Mr van Kommer previously worked with the Dutch Tax and Customs Administration, where he was also in charge of the Planning and Control Department, and later served as a member of the management team of the Fiscal Intelligence and Investigation Division (FIOD). He has published several books on the Dutch tax system and its organization, performance management and internal auditing. His recent Handbook on Tax Administration has been translated into several languages. Mr van Kommer holds a master s degree in Tax Law from the University of Leiden and is Professor of Tax Policy at the Utrecht University School of Economics. Sorrel Hidding - Marketing & Business Development Sorrel Hidding became Head of Marketing at in 2007. She has over 20 years experience in global B2B publishing, with a proven track record in the fields of marketing, business development, sales and lean implementation. Prior to joining, Mrs Hidding worked as Marketing Manager with Elsevier Science and as Sales & Global Marketing Manager with Bentham Science Publishers. Mrs Hidding holds a bachelor s degree in Communication Science and Psychology from the University of South Africa and a postgraduate diploma in Digital Marketing. She has also successfully followed the Masterclass Cycle in Strategic Business Management & Leadership at the TiasNimbas Business School. Appendix II: CSAT Research and Technical Staff Ridha Hamzaoui Ridha Hamzaoui is the Regional Tax Manager for Africa and Middle East regions under the Africa, Middle East and Latin America Knowledge Group. He is an expert on tax law and tax treaties for the United Nations Development Programme in the Middle East and North African regions. Mr Hamzaoui has a specialized master s degree in tax law from the Faculty of Juridical, Political and Social Sciences of Tunis, Tunisia, an LLM in International Tax Law from the International Tax Center, Leiden University, the Netherlands, a certificate in comparative tax policy and administration from Harvard University and is a graduate of the National School of Public Treasury in Paris, France. Before joining, he worked for four years as a senior tax advisor within the Tax Legislation General Directorate of the Tunisian Ministry of Finance. Mr Hamzaoui is a regular speaker in the Africa-Middle East region on international tax issues, an 2017 5
instructor for the open and in-house courses and has also lectured at the Vrije Universiteit of Amsterdam, Dauphine University in Paris and Strathmore University in Kenya. Emily Muyaa Emily Muyaa is the Managing Senior for Sub-Saharan Africa with the Africa, Middle East and Latin America Knowledge Group. She has editorial responsibility for publications on the SubSaharan Africa region and is a tax specialist on a number of countries in the region. Ms Muyaa regularly participates in cross-border taxation research projects, training for government consultancy projects, and also responds to client requests on various international tax subjects. Before joining in 2014, Ms Muyaa worked in the Transfer Pricing Division of the Large Taxpayers Office at the Kenya Revenue Authority. Ms. Muyaa holds a certificate in tax administration from the Kenya Revenue Authority Training Institute, an undergraduate degree in law from the University of Nairobi, a postgraduate diploma in law from the Kenya School of Law and an LLM (Adv.) in international taxation from the International Tax Center at the Leiden University, the Netherlands. She also holds an advanced diploma in accounting and business from the Association of Chartered Certified Accountants (ACCA). Ms Muyaa is an advocate of the High Court of Kenya and a member of the Law Society of Kenya. _ Vanessa Arruda Ferreira Vanessa Arruda Ferreira is the Managing Principal for Latin America with the Africa, Middle East and Latin America Knowledge Group. She is the chief editor for Latin America and an instructor for International Tax Training. She is currently concluding her PhD at the University of Amsterdam, the Netherlands, on the topic of improper use of tax treaties by contracting states. Vanessa is a Brazilian attorney with a law degree from Universidade Católica de Pernambuco in Recife, Brazil (2003). She holds a postgraduate specialization degree in public law from Escola Superior de Magistratura de Pernambuco in Recife, Brazil (2006) and a master s degree in tax law (LLM) from the Université Paris I Panthéon-Sorbonne in Paris, France (2007). Prior to joining, Ms Arruda Ferreira was a senior associate at the Brazilian law firm Trigueiro Fontes Advogados in Recife, Brazil. _ Diana Calderon Manrique Diana Calderon Manrique is a Research Associate for the Africa, Middle East and Latin America Knowledge Group. She joined in 2015 after having successfully completed her LLM (Adv.) in international tax law at the International Tax Center, Leiden University, the Netherlands. She is a country specialist for a set of countries in Latin America. Previously, she worked as an associate at Norton Rose Fulbright s tax practice in Caracas, Venezuela, providing tax advice and litigation services to multinational clients on a wide range of domestic and international tax matters, particularly concerning the oil and gas and Venezuelan energy sectors. _ 2017 6
Contact -CSAT Rietlandpark 301 1019 DW Amsterdam P.O. Box 20237 1000 HE Amsterdam The Netherlands E-mail: csat@ibfd.org Max-Nathan Punter CSAT Secretariat E-mail: M.Punter@ibfd.org Tel.: +31 20 554 0146 2017 7