As global economic uncertainty deepens and tax policy becomes a critical tool for stability, ATAF is helping African countries speak with one voice on the global stage through coordinated technical engagement, political advocacy, and policy leadership, thereby ensuring that Africa’s interests shape the future of international tax cooperation.
In 2025, multilateral negotiations on global tax rules intensified, from the United Nations’ work toward a Framework Convention on International Tax Cooperation to the OECD’s continuing implementation of the Pillar One and Pillar Two reforms. These developments carry significant implications for African countries’ ability to protect and expand their tax bases. Recognising this, ATAF has focused on ensuring that Africa’s perspective is not only represented but also influential in global tax discussions.
At the United Nations, ATAF played a central role in developing the Terms of Reference for the new Framework Convention on International Tax Cooperation, established under Resolution 77/244 and sponsored by Nigeria. ATAF’s technical submissions directly informed the discussions of the Intergovernmental Negotiation Committee (INC), which now has 90% African participation in its sessions, a major milestone in ensuring African ownership of the process.
“ATAF’s leadership has been instrumental in ensuring that African countries are not just participants but contributors to the global tax reform process,” said Dr. Zacch Adedeji, Executive Chairman of Nigeria’s Federal Inland Revenue Service. “The Forum’s guidance has helped us translate complex technical debates into actionable strategies that protect our revenue and sovereignty.”
Internally, the ATAF Secretariat has formed a team to analyse, develop and engage with technical committees on the three workstreams of the Framework Convention. The Secretariat has started engaging partners in drafting the workstreams and priorities for African countries.
To further strengthen coordination, ATAF co-established the Inter-Institutional Coordination Mechanism (IICM), bringing together the African Union Commission (AUC), the UN Economic Commission for Africa (UNECA), and Tax Justice Network Africa (TJNA). This collective platform has ensured that African countries receive harmonised technical and political support, reducing duplication and amplifying Africa’s influence in global negotiations.
“For the first time, we are witnessing unprecedented coordination among African institutions,” noted Ms. Mary Baine, ATAF Executive Secretary. “ATAF’s member-driven approach has enabled countries to navigate complex reforms with clarity and confidence, ensuring that global tax rules reflect Africa’s realities.”
Beyond the UN process, ATAF continues to represent member interests in the OECD Inclusive Framework and related working groups, providing expert feedback on the design of the global minimum tax to prevent base erosion in African jurisdictions. ATAF also engages directly with the G20 Finance Track through the South African Presidency, advocating for the inclusion of African perspectives in the BEPS project and in broader global fiscal policy debates.
“ATAF’s engagement has ensured that Africa’s priorities from fair taxation of digital services to the design of minimum taxes remain at the centre of global discussions,” said Mr. Thulani Shongwe, ATAF Head of African Multilateral Cooperation. “Our members can now influence global norms, not merely adapt to them.” ATAF’s work is already yielding tangible benefits for its members. Countries are better equipped to address tax challenges linked to the digital economy, cross-border transactions, and multinational profit shifting. Through initiatives like the Revenue Action for Development in Africa (RADA), ATAF is also helping members broaden their domestic tax bases and strengthen revenue mobilisation to finance development priorities, and contribute to the Sustainable Development Goals.
As 2025 draws to a close, ATAF’s contribution to shaping a unified African voice in global tax governance stands as a cornerstone of the continent’s pursuit of fiscal independence. Looking ahead, ATAF remains committed to ensuring that Africa not only participates in global tax reform but leads it.
