View
6
Download
0
Category
Preview:
Citation preview
IBFD Centre for Studies in African Taxation (CSAT) Concept Paper on the Objectives and Organizational Structure
Compiled by: Kennedy Munyandi CSAT Project 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 IBFD Africa Tax Symposium
IBFD Centre for Studies in African Taxation (CSAT)
2 © 2016 IBFD
Concept Paper on the Objectives and Organizational Structure
1. About CSAT The IBFD Centre for Studies in African Taxation (CSAT) 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 (IBFD), 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 inter-
jurisdictional 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, IBFD endeavours to narrow this knowledge gap
through the activities of CSAT.
Further, IBFD 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;
IBFD Centre for Studies in African Taxation (CSAT)
3 © 2016 IBFD
Concept Paper on the Objectives and Organizational Structure
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 internal skills and institutional capacity through:
promoting a “best tax research paper competition” among postgraduate African students; and
providing a short-term staff attachment at IBFD;
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 CSAT’s activities are supervised by a Management Committee, whose membership includes representation from
IBFD’s Executive Board. The Management Committee is 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 Committee.
The Management Committee consists of:
Ms Belema Obuoforibo (IBFD Director Knowledge Centre): Chairman
Prof. Victor van Kommer (IBFD Director Tax Services): Member - Institutional cooperation
Mr Kennedy Munyandi (IBFD Manager Africa): Member - CSAT Project Manager
Mrs Sorrel Hidding (IBFD Head of Marketing): Member - Marketing & Business Development
A Secondary Management Committee is currently being constituted. This will be an extended committee comprising:
the four (4) members of the Management Committee;
a senior tax advisor from Africa;
an African university tax academician;
an African tax administrator or policy-maker; and
a tax advocate from a civil society organization.
The Secondary Management Committee will meet annually during the Africa Tax Symposium.
The Researchers under the IBFD Africa, Middle East and Latin America Knowledge Group constitute the core
research team of CSAT. Additional researchers and expertise are sourced from the larger pool of researchers under
the IBFD Knowledge Centre.
IBFD Centre for Studies in African Taxation (CSAT)
4 © 2016 IBFD
Concept Paper on the Objectives and Organizational Structure
Appendices I and II provide the profiles of the members of the Management Committee and the current core research
staff of CSAT.
5. Financial Resources
5.1 Main financier IBFD 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);
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.
The first major activity and sponsorship opportunity for CSAT was the two-day Africa Tax Symposium held in
Livingstone, Zambia, in June 2015. Financed primarily by IBFD, the Symposium also benefitted from the generous
support and sponsorship of KPMG Zambia Limited and the Zambia Institute of Chartered Accountants (ZICA). The
Symposium was fully endorsed by the Zambian Ministry of Finance.
The overall attendance of 130 delegates far exceeded initial expectations of 50 – 80. Delegates came from 23
countries and represented private practice and industry, government agencies and civil society organizations. An
extensive questionnaire among the delegates (with a 62% response rate) showed that the Africa Tax Symposium is
indeed a highly welcome and valued event:
88% felt their objectives for attending the Symposium were met;
91% were happy with the Symposium topics; and
92% were happy with the Symposium speakers.
Delegate feedback further indicated that an additional day would also be welcomed. Future symposia will therefore
last three days. In addition, in 2016 CSAT will begin to carry out the other activities under its mandate, providing
further opportunities for mutually beneficial sponsorship.
IBFD Centre for Studies in African Taxation (CSAT)
5 © 2016 IBFD
Concept Paper on the Objectives and Organizational Structure
Appendix I: CSAT Management Committee Members __________________________________________________________________________________________
Belema Obuoforibo - Chairman Belema R. Obuoforibo CTA ATT (Fellow) is the Director of the IBFD Knowledge Centre
and Member of IBFD's Executive Board. Before joining IBFD, 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 IBFD’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.
__________________________________________________________________________________________
Kennedy Munyandi - CSAT Project Manager
Kennedy Munyandi is the Manager of the Africa, Middle East and Latin America
Knowledge Group at IBFD. He has more than 20 years’ experience in tax administration,
policy, research and publication, and in government consultancy. His areas of interest
include international tax law, investment tax incentives and natural resources taxation. Mr
Munyandi has worked as a Senior Tax Inspector at the Zambia Revenue Authority and,
on secondment, as a Tax Advisor at the Organisation for Economic Co-operation and
Development (OECD). He holds an tax law from Leiden University (2005) and a
certificate in comparative tax policy and administration from Harvard University (2011).
IBFD Centre for Studies in African Taxation (CSAT)
6 © 2016 IBFD
Concept Paper on the Objectives and Organizational Structure
Sorrel Hidding - Marketing & Business Development Sorrel Hidding became Head of Marketing at IBFD 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 IBFD, 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 Staff __________________________________________________________________________________________
Ridha Hamzaoui Ridha Hamzaoui is the Regional Tax Manager for Africa and Middle East regions under
the IBFD 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 IBFD, 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 instructor for the IBFD open and in-house courses and has also lectured at the Vrije Universiteit of
Amsterdam, Dauphine University in Paris and Strathmore University in Kenya.
__________________________________________________________________________________________
Monia Naoum
Monia Naoum is a Senior Research Associate for the IBFD Africa, Middle East and Latin
America Knowledge Group. She has editorial responsibility for publications on the Middle
East and North Africa region and is a tax specialist on a number of countries in the
region. She regularly participates in cross-border taxation research projects and client-
tailored research. Before joining IBFD in 2011, Ms Naoum worked as a tax official at the
Moroccan tax authority, where she dealt with the corporate taxation aspect in the
operational services. Ms Naoum holds an executive training programme certificate in
taxation from the Moroccan Tax Administration Training Centre, a Master of Engineering
IBFD Centre for Studies in African Taxation (CSAT)
7 © 2016 IBFD
Concept Paper on the Objectives and Organizational Structure
degree in Operations Research and Strategic Management from the Institut National de Statistique et d’Economie
Appliquée in Morocco and an advanced LLM programme in International Taxation from the University of Leiden, the
Netherlands.
__________________________________________________________________________________________
Emily Muyaa
Emily Muyaa is a Senior Research Associate for the IBFD Africa, Middle East and Latin
America Knowledge Group. She has editorial responsibility for publications on the Sub-
Saharan 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 IBFD
government consultancy projects, and also responds to client requests on various
international tax subjects. Before joining IBFD 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 a Principal Research Associate for the IBFD Africa, Middle
East and Latin America Knowledge Group. She is the chief editor for Latin America and
an instructor for IBFD 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 IBFD, Ms Arruda Ferreira was a senior associate at the
Brazilian law firm Trigueiro Fontes Advogados in Recife, Brazil.
IBFD Centre for Studies in African Taxation (CSAT)
8 © 2016 IBFD
Concept Paper on the Objectives and Organizational Structure
Diana Calderon Manrique
Diana Calderon Manrique is a Research Associate for the IBFD Africa, Middle East and
Latin America Knowledge Group. She joined IBFD 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.
__________________________________________________________________________________________
Lydia Ogazón
Lydia Ogazón is a Senior Research Associate for the IBFD Africa, Middle East and Latin
America Knowledge Group. She is the country specialist for Mexico and other Latin
American countries. Before joining IBFD, Ms Ogazón worked for over 12 years for the
International Tax Treaties Unit of the Ministry of Finance in Mexico and the Group
Taxation Unit within the same Ministry. She was a member of the Mexican delegation for
the negotiation of double tax treaties and tax information exchange agreements, and the
Mexican substitute delegate to the OECD Working Party 6 on the Taxation of Multinational
Enterprises and the OECD Forum on Harmful Tax Practices. Prior to joining the Ministry of
Finance, Ms Ogazón worked for EY Mexico as a tax adviser and auditor. Ms Ogazón is a member of the Mexican
College of Public Accountants, a certified public accountant with a public accounting bachelor’s degree from the
Instituto Politécnico Nacional of Mexico and holds a Diploma in international taxation from the Instituto Tecnológico
Autónomo of Mexico – Duke University.
Contact
IBFD-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
Kennedy Munyandi
CSAT Project Manager E-mail: K.Munyandi@ibfd.org Tel.: +31-20-554 0326 Mobile: +31-6 -1 327 4957
Recommended