The African Tax Administration Forum (ATAF) and The Organisation for Economic Co-operation and Development OECD have completed a new series of joint workshops to support advancing transfer pricing simplification across the African region, bringing together more than 130 participants from 17 African countries. Delivered in French, the workshops brought together tax officials from French-speaking African countries alongside experts from ATAF, the OECD, Switzerland and Zambia.
These tax capacity-building workshops provided practical, hands-on training on the simplified approach developed by the Inclusive Framework on BEPS for baseline marketing and distribution activities, known as Amount B, which was incorporated into the OECD Transfer Pricing Guidelines in February 2024.
Participants examined the objectives and scope of Amount B, the pricing framework, and the use of the OECD’s Pricing Automation Tool, while also exploring the use of the ATAF Suggested Approach to Drafting Transfer Pricing Legislation to support domestic implementation considerations.
Through interactive sessions, region-specific case studies and business practices, as well as peer-to-peer learning, the workshops discussed how to address persistent challenges faced by African tax administrations, including resource constraints and limited access to reliable comparables. Strong engagement reflected growing interest across the region in simplified transfer pricing measures that can enhance tax certainty, reduce disputes, and strengthen domestic resource mobilisation.
ATAF and the OECD reaffirm their commitment to supporting African countries through continued capacity building, technical assistance and digital tools that facilitate the effective application of transfer pricing rules. Additional workshops and country-specific support will continue to be offered in response to demand, contributing to the broader efforts to strengthen tax capacity and improve the efficiency of tax systems across the region.
For further information on this work, please visit the; OECD website https://www.oecd.org/en/topics/sub-issues/transfer-pricing/pillar-one-amount-b.html ATAF website https://ataftax.org/library/?_sft_publications-subcategories=transfer-pricing.
Queries on the workshops and the related issues should be directed to the OECD Centre for Tax Policy and Administration (ctp.communications@oecd.org) and to ATAF (communication@ataftax.org).
