NTO-IBFD training course on Beneficial Ownership concludes after four successful modules and eight live sessions
The course Using Beneficial Ownership Transparency for Tax Collection, a collaboration between the Network of Tax Organisations (NTO) and the International Bureau of Fiscal Documentation (IBFD), successfully concluded its final live sessions on 3 December 2024, marking the end of a comprehensive four-module training programme. The course, which ran from September to December 2024, combined both international standards and legal frameworks with practical solutions, focusing on the challenges faced by tax authorities globally in enforcing beneficial ownership transparency.
The course stands out because, through interactive live sessions and real-world case studies, it brought together participants from tax authorities from different regions, who shared the experiences and challenges they face in the enforcement of their domestic tax laws against taxpayers using intricate structures to disguise true ownership.
While the first module was introductory and covered the basics, the rest of the modules were hands-on. The second module focused on analysing complex tax structures to identify tax implications and liabilities, while the third module covered exchange of information (EoI) mechanisms. The fourth module addressed enforcement procedures, including challenges in evidence collection, prosecution, and investigation. It also explored barriers to obtaining information, using data, and balancing procedural limitations, such as taxpayers' rights, with the government's need to seek assets and collect information.
The course’s stands out for its global reach, bringing together participants from a diverse range of countries to exchange experiences and challenges. Through interactive live sessions dedicated to addressing general questions and discussing real-world case studies, participants from tax authorities in various regions shared insights into addressing the complexities of enforcing tax laws against taxpayers using intricate structures to disguise true ownership.
In their remarks during the final live sessions of the training, both NTO and IBFD representatives highlighted the significance of the course in advancing global tax cooperation.
Mr. Jules Tapsoba, Executive Secretary of the West African Tax Administration Forum (WATAF), one of the ten members of the NTO, emphasised the importance of aligning beneficial ownership initiatives to combat tax fraud and evasion, particularly in West Africa. He noted that such programmes are critical for strengthening tax administrations and supporting effective fiscal policies. Mr. Tapsoba also underscored the role of international tax cooperation in improving enforcement across borders, with participants from different continents exchanging valuable insights.
"This training course marks another milestone in fostering cooperation and equipping tax professionals with the tools to tackle tax evasion and fraud effectively".
Mr. Jules Tapsoba
Mr. Victor van Kommer, Director of Tax Services and member of the Executive Board at IBFD, reflected on the programme’s impact, noting that it provided tax authorities with valuable tools to enhance tax compliance and revenue collection. He highlighted the course's relevance in addressing the global issue of illicit financial flows and the critical role of beneficial ownership transparency in combating tax abuse. He also praised the blended learning format, which combined theoretical knowledge with practical discussions.
Mr. Birhanu Tadesse Daba, Principal Associate, Capacity Building and Tailored Services at IBFD, and content manager and facilitator of the case studies and live sessions during the training programme, described the course as a multifaceted success.
He highlighted the comprehensive scope of the training, which covered beneficial ownership transparency along with related topics like business operation perspectives and tax avoidance schemes. The course was designed to meet the needs of participants at different skill levels — basic, intermediate, and advanced — ensuring it met the needs and interests of all attendees. A major highlight was the active participation and engaging discussions, with many participants staying beyond the scheduled 90-minute live sessions and seeking deeper insights, demonstrating their dedication and commitment. Mr. Tadesse also outlined the course’s structure, format, and delivery times as key strengths.
"The course provided a complete picture: setting the scene, diving into the legal framework and practical aspects, and concluding with implementation. Since no country can tackle tax evasion and tax avoidance alone, cooperation with other jurisdictions is needed. The course also covered how to cooperate with others through exchange of information, assistance in tax collection, and criminal investigations".
Mr. Birhanu Tadesse Daba
With participants from over 80 countries, the course fostered a vibrant exchange of ideas, highlighting both regional differences in tax administration capacities and common challenges in tackling tax evasion. This underscores the growing need for more initiatives that foster collaboration and practical learning among tax professionals worldwide.
Impressions from participants
About IBFD
IBFD is a centre of expertise offering high-quality information and education on International Tax. IBFD’s research platform allows tax practitioners around the world to access this valuable content, on which they can rely to do their work faster and more effectively. IBFD is an independent (non-profit) foundation with the ultimate goal to promote and disseminate the understanding of cross-border taxation at the highest level.
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