Over the years, the Sub-Committee on Tax and IFFs has progressively shaped Africa’s tax policy discourse and strengthened continental coordination through its successive sessions:

• 4th Session (2025) – Held from 5 to 9 May 2025 in Lusaka, Zambia, under the theme “Advancing Africa’s Agenda 2063 Through Tax and Fiscal Policy Measures to Enhance Domestic Resource Mobilization”.
  Link: https://au.int/en/newsevents/20250505/4th-sub-committee-tax-and-illicit-...
• 3rd Session (2024) – Held from 8 to 10 May 2024 in Yaoundé, Cameroon, under the theme “Strengthening Africa’s Leadership in the Continental and Global Tax Reforms”.
  Link: https://au.int/en/newsevents/20240508/3rd-sub-committee-tax-and-illicit-...
• 2nd Session (2023) – Held from 31 May to 2 June 2023 in Addis Ababa, Ethiopia, under the theme “Tax in Africa: Contemporary Issues Affecting the Continent”.
  Link: https://au.int/sites/default/files/newsevents/conceptnotes/42811-CN
• 1st Session (2022) – Held from 6 to 8 April 2022 in Harare, Zimbabwe, in a hybrid format under the theme “Tax Incentives: Implication of the Global Tax Reforms for Africa”, with a focus on the impact of global tax reforms on African economies and DRM.
  Link: https://au.int/en/newsevents/20220406/first-sub-committee-tax-and-illici...

Event Overview

The Fifth Session is a three-day high-level and technical convening designed to foster coherence between continental frameworks and national tax reforms. It emphasizes peer learning, policy coordination, and technical collaboration among AU Member States, while leveraging expertise from Pan-African and international institutions. Discussions will address priority tax and fiscal challenges, including the taxation of the digital economy, VAT reforms, cross-border taxation, and Africa’s engagement in ongoing international tax negotiations.

As host country, Nigeria will support the successful convening of the meeting through the Nigeria Revenue Service (NRS), working in collaboration with the African Union Commission and partner institutions to facilitate institutional engagement and coordination with relevant stakeholders.

Through focused deliberations and expert exchanges, the session seeks to achieve the following objectives:

• Examine and identify strategic tax policy and administrative reforms that can accelerate Africa’s structural transformation and support the attainment of at least middle-income status for all Member States per the Visions and Aspirations of Agenda 2063.
• Assess progress in implementing recommendations from the 4th Sub-Committee on Tax and IFFs
• Develop practical strategies to operationalize Ministerial decisions from the 8th STC-FMAEPI
• Enhance African technical input into the ongoing negotiation on the UN Framework Convention, ensuring effective participation in negotiations by African negotiators involved in that process.
• Ensure that Africa’s effort to influence global tax policies are aligned with African development goals and priorities and that African interest is embedded into global frameworks.
• Seek avenues to leverage the work of AUC, ATAF, TJNA, UNECA and other Pan-African Institutions to further the continental agenda 2063
• Identify innovative approaches to increase domestic resource mobilization in the digital age.
• Strengthen coordination among African countries, various government institutions and partners on tax reforms, policy coordination and harmonization as well as international tax matters, including on cross-border taxation and IFFs.

The discussions will be structured around key thematic areas central to Africa’s fiscal transformation:

• Domestic Resource Mobilization (DRM): Strengthening tax policy design and administration
• Illicit Financial Flows (IFFs): Detection, prevention, and asset recovery mechanisms
• Digital Economy Taxation: Taxing digital platforms and multinational enterprises
• Value Added Tax (VAT) Reforms: Modernization, efficiency, and compliance enhancement
• Cross-Border Taxation & International Cooperation: AfCFTA, UN Framework, OECD/G20 processes
• Beneficial Ownership Transparency: Regional data sharing and governance reforms

The session will feature high-level policymakers, technical experts, and institutional leaders who will guide discussions and share insights across plenary and thematic panels.

Opening & High-Level Panel

• Dr. Patrick Ndzana Olomo – Head of Economic Policy and Sustainable Development, African Union (Moderator)
• Dr. Zacch Adedeji – Executive Chairman, Nigeria Revenue Service
• Mr. Djamel Ghrib – Director, Economic Development, Integration, and Trade Department, African Union
• Ms. Chenai Mukumba – Executive Director, Tax Justice Network Africa (TJNA)
• Ms. Mary Baine – Executive Secretary, African Tax Administration Forum (ATAF)
• H.E. Mr. Claver Gatete – Executive Secretary, UNECA (TBC)
• Professor Kelvin Urama, PhD – Chief Economist/Vice President (Economic), AfDB (TBC)
• H.E. Mrs. Francisca Tatchouop Belobe – AU Commissioner for Economic Development, Trade, Tourism, Industry and Minerals
• Representative of Eswatini – Chairperson, Experts STC Bureau
• H.E. Adebayo Olawale Edun – Minister of Finance, Nigeria (Keynote Address)

Technical and Thematic Sessions

• Ms. Luckystar Miyandazi – Tax and DRM Adviser, AUC
• Mr. Thulani Shongwe – Head of Africa Multilateral Cooperation, ATAF
• Emmanuel Eze- ATAF Senior Advisor to the African Union
• Everlyn Muendo – Policy Advisor, TJNA
• Dr. Gamal Eltaib Ibrahim – Chief, Economic Governance & Public Finance, UNECA
• Chairs of Joint Technical Committees (Kenya, Senegal, Uganda, Botswana, South Africa)

By the conclusion of the Fifth Session, participants are expected to have achieved concrete and forward-looking outcomes, including:

• Enhanced technical and negotiation capacity of AU Member States
• Stronger coordination between Member States and Pan-African institutions
• Consolidated African positions in UN and OECD/G20 tax negotiations
• Clear and actionable recommendations to combat IFFs and boost DRM
• Practical lessons drawn from country experiences on VAT, digital economy, and cross-border taxation
• Improved dissemination and awareness of policy discussions and outcomes among key stakeholders across Africa’s tax policy and administration ecosystem.

The session will convene a diverse and high-level group of stakeholders, ensuring inclusive and informed dialogue:

• Senior officials from Ministries of Finance, Tax Administrations, and Regulatory Authorities
• Representatives of AU Member States and Regional Economic Communities (RECs)
• Experts from Pan-African institutions and development partners
• Observers and contributors from international organizations, civil society, academia, NGOs, and investigative journalism