The international Tax, Policy and Administration Unit is responsible for standard-setting, multilateral cooperation on tax-related matters, developing suggested approaches, drafting legislation and regulations and providing inputs to various tax policy and administration matters.

The Unit has achieved ground-breaking success in providing an African voice to the global tax debate and positioning ATAF as an African thought-leader on taxation.



  • The team was responsible for providing important recommendations and examples to the OECD Transfer Pricing guidelines by including an African example in the guide for profit splits – a first for African countries
  • The use of a non-Approved OECD Approach for the Attribution of Profits Permanent Establishments – We have used this approach because the Approved OECD Approach (AOA) proves challenging for developing countries.
  • The ATAF Secretariat significantly shifted the OECD Pillar 1 & 2 Blueprint Proposal of 2020 by providing alternatives to suit African countries.


Multilateral Cooperation and Positioning ATAF within the context of Tax Policy and the African Union

Throughout the work of ATAF, tax policy and tax administration have formed a nexus where crucial discussions on policy matters inform inputs to global standards for African countries. In this regard, the African Union 31st Ordinary Session of the Assembly of the Union in 2018 decided “…support in strengthening tax authorities through the work of the African Tax Administration Forum”.


Other highlights include:

  • The Establishment of the ATAF Desk at the African Union Commission in the Economic Development Trade, Tourism, Industry Minerals Department.
  • The development and adoption of the African Common Position on Taxation of the Digitalised Economy in 2021
  • The establishment of the Continental Platform on Tax is titled the STC Subcommittee on Tax and IFFs.



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