German - African Exchange of experiences at the Tax Office, Munich
16, 17 February 2015: The participants of the EMT Programme attended an expert meeting at the Tax Office in Munich.
Dr. Christoph Habammer, Vice President of the Bavarian Tax Administration, emphasized the event as for both sides successful and informative: „The intensive discussions with the 27 African colleagues from 13 countries have shown that we are facing the same difficulties, whether it be with the efforts regarding BEPS (Base Erosion and Profit Shifting) or within the field of RMS (Regulatory Management Systems), and that an exchange of experiences and information is becoming more and more important.“
On the first day, specialized lectures as well as presentations of high-ranking tax experts of Bavaria were conducted. In particular, they gave a detailed insight into the methods and processes of the German Tax Administration and their experiences with the implementation of international processes on a national level: for instance in the field of International Joint Audits, the tasks of the Bavarian Tax Authority regarding International Audit and the difficulties dealing with „Base Erosion and Profit Shifting“ (BEPS). After lunch, the group was given a tour through the service centre, followed by further presentations about „Regulatory Management Systems“ (RMS) regarding assessment as well as auditing.
The second day started with an introduction of auditing in Bavaria and Value Added Tax (VAT). Besides, current topics as the taxation on e-commerce and the standards of „Automatic Exchange of Information“ (AEOI) were intensively discussed with the group.
Many of those topics are part of the curriculum and of the participants Master Thesis and Transfer Projects. The discussions with the practitioners of the German Tax Administration offered them on the one hand a practical exchange of experiences and gave them on the other hand the opportunity to collect information for their academic work.
17 October 2014: Thomas Silberhorn, Parliamentary State Secretary at the Federal Ministry for Economic Cooperation and Development (BMZ) launches the Executive Master’s in Taxation at the Welcome Ceremony in Berlin. He welcomes the participants of the programme and emphazises:
“A transparent, fair and efficient public financial management system is an important pre-condition for sustainable development and poverty reduction. It provides governments with more stable funding so that they can perform their fundamental tasks. It forms the backbone of any functioning state…
…Both tax policies and tax administrative systems are called upon to play a significant role in balancing the budget accounts of most countries. Therefore, administrative capacity must be improved, the tax base must be broadened and tax revenue must be increased as a proportion of GDP. Sharing experience is thus of critical importance; and both South-South and North-South exchanges of solutions are an important dynamic for change, enabling developing countries in particular to strike the right balance between implementing an attractive tax regime for investment and growth, and securing the necessary revenues for public spending.”