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Improving domestic resources mobilisation Panel III Kenya / Nairobi 2019

Explore legal strategies for improved tax cooperation, including Tax Treaties, Joint Audits, and TIWB initiatives. Learn about resolving disputes, avoiding double taxation, and fostering international collaboration.

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Improving domestic resources mobilisation Panel III Kenya / Nairobi 2019

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  1. Improving domestic resources mobilisation Panel III Kenya / Nairobi 2019 Steffen W. Scholze

  2. Legal issues • Organisation / Structure of involved administrations • Tax Inspectors without Borders • Web links

  3. 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.

  4. 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)

  5. Global tax environment The integration of national economies and markets has increased substantially in recent years

  6. Legal Solutions in advance Solutions in the past Solutions within the scope of an audit advanced pricing agreements Joint Audit MAP/Arbitration procedures

  7. 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

  8. APA • Very costly • Often no longer “advanced” due to long process duration

  9. Simultaneous audits • Joint Audits • Simultaneous controls • Multi-Lateral controls

  10. Forms of exchanging information Joint Audit Simultaneous controls Presence of foreign officials Exchange of information upon request Spontaneous information Automatic exchange of information

  11. 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

  12. 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.

  13. 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

  14. Aims and objectives • Support of the TP Team / Large Taxpayers offices / Administration in general • Case selection • Technical and legal support • Audit technique / soft skills

  15. Starting point and first actions • Top 25 / 50 list of large companies • Audit preparations • Participation in field audits / visits • meetings • prioritisation

  16. 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?

  17. Web links @ • https://www.bzst.de/EN/Home/home_node.html • https://www.bundesfinanzministerium.de/Web/EN/Home/home.html;jsessionid=88C92522EA764552450F2E18A981CD79 • http://www.tiwb.org/ • https://www.youtube.com/watch?v=UNzBcQ5X5us • https://www.youtube.com/watch?v=rypWg_J1mN4

  18. Imprint Thank you ! Contact Federal Central Tax Office An der Küppe 1 53225 Bonn Contact person: Steffen W. Scholze steffen.scholze@bzst.bund.de www.bzst.bund.de Tel: +49 (0) 228 406 – 2314 Mobil: +49 172 243 5949

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