28/05/2026
The 9th Joint Technical Committee (JTC) on IFFs in Pretoria has placed treaty policy at the centre of the conversation. Following two days of work by the Cross-Border Taxation (CBT) Technical Committee on the revisions to ATAF’s Model DTA, the ATAF Tax Treaty Negotiation Manual and Policy Guide on Treaty Benefits; The CBT has now sought validation of these policy tools from the ATAF JTC. This ATAF treaty framework is designed to help member states negotiate stronger treaties and secure fair outcomes in retention of source taxing rights in developing countries.
This work comes at a critical time. In April 2026, ATAF convened experts from across the continent to validate the revised Model Double Taxation Agreement, responding to long-standing challenges facing many African countries: outdated treaty provisions that constrain taxing rights, create openings for treaty shopping, and do not reflect a rapidly digitalising global economy.
The revised Model together with the negotiation manual and policy tools on treaty benefits, are expected to support coordinated African positions, stronger national treaty frameworks, and ultimately more effective domestic resource mobilisation across the continent.