Improving Domestic Resources Mobilisation Panel in Kenya Nairobi 2019
Explore the legal requirements and solutions for cooperation in tax matters, including tax treaties, mutual administrative assistance, and global tax environments. Dive into topics like advanced pricing agreements, joint audits, and MAP/arbitration procedures for efficient tax compliance.
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Presentation Transcript
Improving domestic resources mobilisation Panel III Kenya / Nairobi 2019 Steffen W. Scholze
Table of content Legal issues Organisation / Structure of involved administrations Tax Inspectors without Borders Web links 20.03.2025 2
Table of content preliminary remarks The following comments relate to cooperation in tax matters Criminal proceedings and money laundering are regulated completely differently in Germany with regard to the proceedings themselves and the responsibilities of the authorities involved. 3 20.03.2025
Table of content Legal requirements for cooperation in Tax matters Tax Treaties (Germany African countries) (13) Tax Treaties (Germany African countries) under negotiation (7) Convention on Mutual Administrative Assistance in Tax Matters OECD Model Tax Information Exchange Agreements (TIEAs) 4 20.03.2025
Table of content Global tax environment The integration of national economies and markets has increased substantially in recent years 5 20.03.2025
Table of content Legal Solutions in advance Solutions in the past Solutions within the scope of an audit advanced pricing agreements Joint Audit MAP/Arbitration procedures 6 20.03.2025
Table of content MAP/Arbitration procedures Take a long time Avoid double taxation, no double non- taxation (application) Not subject to legal action Company does not participate in the process Effect on the past Two further assessment procedures will be necessary 7 20.03.2025
Table of content APA Very costly Often no longer advanced due to long process duration 8 20.03.2025
Table of content Simultaneous audits Joint Audits Simultaneous controls Multi-Lateral controls 9 20.03.2025
Table of content Forms of exchanging information Joint Audit Simultaneous controls Presence of foreign officials Exchange of information upon request Spontaneous information Automatic exchange of information 10 20.03.2025
Table of content Benefits of coordinated (joint) audits Prompt and complete, consensus based clarification of complex international facts Avoidance of disputes MAPs In case of failure at least commonly determined facts 11 20.03.2025
Table of content Organisation / Structure Provided that TP legislation is in place, there is a need for trained auditors and persons to coordinate the process. Germany attaches great importance to the Joint Audit instrument and is also prepared to provide assistance with pilot projects. 12 20.03.2025
Table of content TIWB - Tax Inspectors without Borders The Addis Tax Initiative (ATI) is a multi-stakeholder partnership of development partners and partner countries that aims to mobilise significant increases in domestic revenue and to improve the transparency, fairness, effectiveness and efficiency of tax systems in partner countries TIWB is a joint initiative of the OECD and UNDP for delivering assistance needed to build tax audit capacity in developing countries, bridging the gap between theory and practice and complementing efforts from the international development community Germany supports Jamaica within this framework since beginning 2017 until now with 7 missions 13 20.03.2025
Table of content Aims and objectives Support of the TP Team / Large Taxpayers offices / Administration in general Case selection Technical and legal support Audit technique / soft skills 14 20.03.2025
Table of content Starting point and first actions Top 25 / 50 list of large companies Audit preparations Participation in field audits / visits meetings prioritisation 15 20.03.2025
Table of content additional keywords Taxation of online transactions (E-Commerce) Taxation of wealth millionaires (HNWI - High-Net-Worth- Individuals) including Sportsmen , Artists, etc. complete audit of companies with all business lines Taxation of mining industry, telecommunication industry and financial service providers more cooperation in the region as an example such as Nordic convention or CARICOM Balance - as far as possible for inbound / outbound cases holy cows? 16 20.03.2025
Table of content Web links @ https://www.bzst.de/EN/Home/home_node.html https://www.bundesfinanzministerium.de/Web/EN/Home/home.html;jse ssionid=88C92522EA764552450F2E18A981CD79 http://www.tiwb.org/ https://www.youtube.com/watch?v=UNzBcQ5X5us https://www.youtube.com/watch?v=rypWg_J1mN4 17 20.03.2025
Imprint Contact Federal Central Tax Office An der K ppe 1 53225 Bonn Steffen W. Scholze Contact person: steffen.scholze@bzst.bund.de www.bzst.bund.de Tel: +49 (0) 228 406 2314 Mobil: +49 172 243 5949 20.03.2025 18
