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ATAF Releases Policy Brief on Considerations in Adopting a Domestic Minimum Top-Up Tax

16 August 2023

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Proposed Changes

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African Tax Administration Forum

The African Tax Administration Forum (ATAF) has released a policy brief, Responding To the Implementation of The Global Minimum Taxation: Policy Considerations. The policy brief covers key benefits of adopting the Domestic Minimum Top-Up Tax (DMTT) for ATAF members and other considerations. Members of the ATAF include Angola, Benin, Botswana, Burkina Faso, Burundi, Cameroon, Chad, Comoros Islands, Egypt, Eritrea, Gabon, Gambia, Ghana, Ivory Coast, Kenya, Lesotho, Liberia, Madagascar, Malawi, Mauritania, Mauritius, Morocco, Mozambique, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, Sierra Leone, South Africa, Sudan, Eswatini (Swaziland), Tanzania, Togo, Uganda, Zambia, and Zimbabwe. --- Policy considerations in adopting a Domestic Minimum...