CAPE TOWN – The second day of the 10th African Tax Research Network (ATRN) Congress in Cape Town, South Africa, underscored the unique role ATRN and ATAF have played in reshaping the global tax conversation over the past decade. The plenary session on “International Taxation in the Last Decade – Challenges, Solutions and Emerging Prospects” brought together academics, practitioners, and policymakers to reflect on the lessons of the past ten years, while looking ahead to the challenges that will define Africa’s tax future.
Speakers looked back at a decade of global tax reform marked by milestones such as the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, the digitalisation of tax administrations, and the growing recognition of transfer pricing across Africa. These shifts, while global in nature, were also shaped by African voices.
Prof. Zach Pouga praised ATAF for “amplifying the African voice” in international fora, reminding participants that applied research — not research for its own sake — is what ultimately strengthens domestic resource mobilisation and informs effective policy.
Despite progress, the conversation made clear that Africa continues to face major challenges in international taxation. Questions around the taxation of digital services, the implications of the global minimum tax, and the uneven outcomes of multilateral processes were at the centre of the debate.
Others pointed to the importance of Africa’s homegrown solutions. As ATAF’s Head of Domestic Resource Mobilisation, Mr. Anthony Munanda, noted: “Policy reactions can only be addressed through applied research. ATAF is helping member states carry out impact assessments that will inform whether to adopt or not to adopt.”
The panellists agreed that the next phase will require sustained investment in Africa’s own capacity to drive tax policy and negotiations. The message was clear: multilateralism remains important, but Africa must enter those discussions with stronger technical benches, unified positions, and an unshakable focus on its own development priorities.
For a decade, ATRN has offered a uniquely African platform for research, dialogue, and collaboration. What began in 2015 as a space to connect academics and policymakers is now a continental resource shaping tax policy across multiple domains. Its tenth anniversary is both a celebration of impact and a call to redouble efforts.