Joint ATAF – EC – URA Technical Conference on Exchange of Information & tax Treaties

1. Joint ATAF – EC – URA Technical Conference on Exchange of Information & tax Treaties Kampala, Uganda 19 - 20 April 2012 African Tax Administration Forum (“ATAF”) Presenter: Mr Ali Ssekatawa (Chairman ATAF Information and Tax Treaties Working Group AND Assistant Commissioner Litigation – URA) “Deliverables and Products developed by the Exchange of Information & Tax Treaties Working Group”

2. ATAF EOI PROJECT • Challenges faced by African Countries: Lack of treaties as instruments for exchange of information in several African countries. Lack of communication as to who are designated Competent Authorities as only point of contact for requests for exchange of information between countries and / or regular updates on any changes. Inadequate legislation and regulatory framework to ensure availability of information for exchange purposes. Ineffective legislation to ensure access to information for exchange purposes. Lack of capacity and capability in some tax administrations to deal with requests for exchange of information. Limited participation by ATAF member countries in the Global Forum on Transparency and Exchange of Information for tax purposes. 2

3. ATAF EXCHANGE OF INFORMATION PROJECT (Cont.) • Role of EoI Working Group: • To develop strategies and products for, and give direction to, the work of • the Exchange of Information Project with regard to: • assisting ATAF members with developing their domestic legal and • regulatory frameworks for transparency and exchange of • information on tax matters; • assisting ATAF members with developing legal mechanisms to • allow for effective cross-border exchange of information; and • enabling tax officials of member countries to build technical • capacity to effectively exchange information with partner countries. • ATAF members requested to nominate relevant senior officials in their respective administrations to serve as members of the ATAF Exchange of Information Working Group. 3

4. Composition of the Working Group R. C. Terblanche – SOUTH AFRICA Ali Ssekatawa – UGANDA Samuel Aboge – KENYA Adekunle Ogundare – NIGERIA Ehshan Jannoo – MAURITIUS Moussa Ndoye – SENEGAL TECHNICAL ADVISORS Ron Van Der Merwe – Member of UN Advisory Group Yanga Mputa – Assessor on Global Forum for Transparency and Exchange of Information COORDINATORS Femi Edgal – Nigerian official seconded to the ATAF Secretariat Elizabeth Storbeck – ATAF Secretariat

5. Meetings held

6. Work Methodology

7. Work Methodology (cont.) The Working Group has identified eleven (11) key deliverables as target priority areas for the next 2 years with set timelines. At least 2 members are allocated 2 deliverables to manage as a lead team and report their findings to the Working Group in consultation with the Technical Advisors. The Working Group reviews the work of the lead team, in consultation with the Technical Advisors, and comes up with a joint paper for presentation to the ATAF Council. Approved recommendations are then implemented by the Secretariat.

8. Work Plan

9. Work Plan

10. Work Plan

11. Work Plan

12. Work Plan

13. Challenges All Working Group members have office assignments with a busy schedule which compromises the work output. Slow response to questionnaires and / or requests for information from member countries. GOOD NEWS The time lines undertaken in the Work Plan have been met and all deliverables are on course. The Working Group members and Secretariat are committed. ASANTE

14. Thank youEnjoy your stay in Kampala