In the last quarter, CATA has actively participated in four significant events aimed at addressing international taxation issues and improving tax administration.
OECD FTA Seminar on Tax Compliance and Global Minimum Tax (GMT) Implementation
CATA took part in the OECD FTA Seminar on Tax Compliance and Global Minimum Tax (GMT) Implementation co-hosted by the OECD and the Netherlands Tax and Customs Administration in Amsterdam from 31 Oct – 1 Nov, 2024. The seminar was attended by representatives from tax administrations, International and regional tax organisations, businesses, academics, and other stakeholders.
This seminar provided a platform for discussing immediate implementation challenges and opportunities for collaboration, the need for common compliance approaches and the specific challenges for QDMTT jurisdictions as well as managing the risk of disputes.
Key areas of interest that emerged within the Amsterdam Dialogue kick-off event included:
Upfront compliance from registration to filing and exchange and the integration
Risk assessment and compliance approaches looking at ways to ensure consistent and efficient compliance including the use of tax control frameworks, cooperative compliance, and systems approaches.
Focus on QDMTT. Support for jurisdictions mainly interested in introducing and administering a domestic top up tax especially for smaller and lower capacity jurisdictions.
Dispute prevention and resolution with an initial focus on mechanisms to prevent and manage disputes proactively.
CATA’s participation highlighted our dedication to staying at the forefront of global tax policy developments and ensuring our members are well-equipped to implement these changes effectively. Additionally, CATA is committed to ensuring that the interests and concerns of all members, especially those with lower capacities, are taken into consideration. The seminar marked the start of an ongoing conversation, envisioned to evolve into a structured dialogue known as the Amsterdam Dialogue. This initiative, led by tax administrations with active participation from businesses, academia, and other stakeholders, is dedicated to fostering sustained cooperation and knowledge-sharing.
Forum on Tax Administration (FTA) Plenary
With the theme Transforming Tax Administration, the FTA Plenary held in Athens from 13 – 15 November 2024, brought together tax administrators from around the world to discuss critical issues in tax administration. In line with FTA’s deepening engagement and focus on the importance of enhanced cooperation on tax administration matters, the Plenary was also participated by representatives from international organisations, regional tax organisations, Business at OECD and the academic community.
At the Plenary, the Heads and representatives of 53 tax administrations agreed to:
Take their practical collaboration on supporting digital transformation to the next stage, moving from proof of concepts of real-time automated sharing of secure information to proof of implementation projects, as well as deepening their engagement on the opportunities and challenges of Artificial Intelligence.
Assist the implementation of the Global Minimum Tax and enhance their tax certainty framework to help achieve early tax certainty and minimise disputes, as core elements of effective tax administration
Enhance their collective efforts on tax capacity building, in cooperation with regional tax organisations, to support the transformation of tax administration, including through building a global evidence base to support the case for investment, peer-to-peer engagement on leadership and the promotion of gender balance and diversity.
CATA’s participation at this plenary was crucial in staying informed on FTA’s developments and in ensuring alignment with the concerns and priorities of our members.
Regional Consultation on International Tax Development for Asia and the Pacific
CATA together with the Pacific Islands Tax Administrators Association (PITAA) and the Study Group on Asia-Pacific Tax Administration and Research (SGATAR) collaborated with ADB and OECD in hosting the Regional Consultation on International Tax Development for Asia and the Pacific in Manila on 2 – 3 December 2024. (Read full article here...)
Platform for Collaboration on Tax (PCT) Partnership Council
CATA participated in an online panel discussion on Taxation and Sustainable Development Goals (SDGs) organised by the PCT Partnership Council on 10 December 2024.
The PCT is a joint initiative launched by the International Monetary Fund (IMF), the Organisation for Economic Co-operation and Development (OECD), the United Nations (UN), and the World Bank Group (WBG). It aims to intensify their cooperation on tax issues and ensure effective international tax cooperation.
The event gathered senior representatives of the Platform partners, development partners (contributors to the PCT are France, Japan, the Netherlands, Norway, Switzerland, and the United Kingdom), as well as country representatives and regional organisations.
The panel discussion provided CATA with an opportunity to address the domestic resource mobilisation (DRM) challenges and priorities across its member states, and to explore how the PCT can assist in overcoming these issues. The participation of CATA, along with CIAT and ATAF greatly enriched the discussion, offering a valuable perspective from the regional tax organisations we represent.
Conclusion
Our organisation's active participation in these events demonstrates our unwavering commitment to supporting our members in navigating the complexities of international taxation and improving tax administration. By collaborating with international and regional organisations, we aim to provide our members with the necessary tools and knowledge to address their implementation challenges effectively. We look forward to continuing our efforts in fostering a cooperative and supportive environment for all our members.