African countries are urged to create rules and policies reflecting daily realities and priorities while making strategic and inclusive tax models rather than being recipients of global tax reforms. This message was echoed during the 10th edition of the Africa Tax Symposium held under the theme: “Trends in International Taxation: An African Perspective,” which started on May 28 in Kigali, bringing together tax experts, policymakers, and academics. ALSO READ: What you need to know about Rwanda’s new tax reforms The three-day symposium was organized by the International Bureau of Fiscal Documentation (IBFD) and aims to discuss international tax issues relevant to Africa. Jan Maarten Slagter, the CEO for IBFD, acknowledged the continent’s resilience in the face of global headwinds like inflationary pressures and geopolitical uncertainties. He stressed that African countries still face the issue of mobilizing domestic revenues. He pointed out the global establishments in tax rules, notably the Organization for Economic Co-operation and Development's (OECD) Two-Pillar Solution, which seeks to address the tax challenges of the digital economy through the reallocation of taxing rights and the introduction of a global minimum tax. “These reforms must not only reflect global consensus, they must also deliver tangible benefits to African Economies,” he added, underscoring that Africa must not be a passive recipient of global tax reforms, but a co-author. He added, “Moving forward, we must participate not from the margins, but as a credible and capable partner.” The Commissioner General of Rwanda Revenue Authority (RRA), Ronald Niwenshuti, echoed the urgency of pushing for tax policies that reflect African realities and priorities. “Global tax reform is gaining momentum, and Africa finds itself at a crossroads. The decisions we make now and the actions we take together will shape our region’s role in the international tax order for decades to come,” Niwenshuti said. He emphasized Rwanda’s steps to strengthen the international agenda, pointing out that it set up an International Tax unit in 2017 that oversees transfer pricing audits, international tax treaties, and risk-based taxpayer profiling. Rwanda also plans to implement a Digital Services Tax by 2026 to ensure foreign digital platforms contribute fairly to the economy. According to Niwenshuti, Rwanda loses over Rwf6 billion to online untaxed services, namely Netflix. He said that the tax body is building systems that will facilitate seamless tax collection from such services, and anticipate the implementation to occur in June 2026. ALSO READ: Digital services tax: How Rwanda plans to collect it “Africa is a net consumer of digital services and platforms, but without a strong policy framework, we risk under-taxing a fast-growing share of economic activity,” he warned, estimating that taxing the digital economy has the potential to raise African tax revenues by up to 4 percent. Niwenshuti also pointed to concrete gains from international cooperation, citing the 2023 Tax Transparency in Africa report, which showed that African countries raised over $1.8 billion through information exchange, offshore investigations, and voluntary disclosures. “These are not small numbers. They are proof that African tax administrations are not only adapting, but innovating, transforming international tax principles into practical gains.” Dr Victor van Kommer, a member of IBFD’s Executive Board, emphasized the importance of removing bureaucratic barriers between African countries to create a seamless internal market and unlock economic growth. “Reducing all kinds of bureaucratic barriers means that you create an internal market, and that is the driver for economic growth. And I know in Africa there are a lot of barriers between countries, even applying for a visa is not always easy,” Kommer said, noting that collaboration makes countries stronger as they collaboratively face international tax challenges. Belema Obuoforibo, the Director of IBFD’s Knowledge Centre and Chair of the Centre for Studies in African Taxation, emphasized the importance of pan-African collaboration. “A unified voice from Africa can only come about if, as Africa, we look at the issues and come up with common positions. But you can only do that when you have identified the issues,” she said.
