CONCEPT NOTE & AGENDA

DFIs and Responsible Tax Seminar:

Development Finance Institutions role in promoting

responsible taxation
When: 23 September 2015
Where: Entebbe, Uganda.
Background
Developing countries continue to suffer from tax evasion and aggressive tax planning from multinational
companies and struggle to mobilise much needed domestic resources to finance basic services. Tax and
domestic resource mobilisation have been a central part of the discussions towards and during the 3rd
financing for development conference held in Addis Ababa in July 2015 and is included as a specific
indicator in the new Sustainable Development Goals. Fiscal policy is also increasingly being recognised as
part and parcel of the governments responsibility to realise human rights. Harmful tax practices
jeopardize this. Meanwhile, the private sector and the ability to leverage funds for development from
the private sector have also taken central place in the new development framework. Here development
finance institutions multilateral and bilateral have a key role. More responsible taxation practices by
companies and private investors would increase developing countries revenue collection, which could
then be deployed to finance social needs and development goals such as quality education and basic
healthcare for all.
Meanwhile, more and more funds are channelled through development banks and funds to leverage
finances from the private sector. Though this without ensuring that the private sector upholds the
highest standards of responsible tax practices. Given the harmful impacts of tax dodging on developing
countries and the fight against tax avoidance and evasion finally gaining momentum, Development
Finance Institutions (DFIs) should be expected to be at the forefront with safeguards and policies to
ensure responsible tax policies and practice from their partners in the private sector and their projects.
Civil society groups have called on DFIs several times to adopt and enforce progressive policies and
abide to the highest level of corporate transparency. In Europe the debate with some DFIs, such as BIO,
IFU and Swedfund, have undertaken notable steps towards responsible taxation and transparency,
others are lagging behind notably the multilateral DFIs.
General Objective
The seminar co-organised by TJN-A, IBIS and SEATINI will serve the purpose of raising awareness of the
potential role for multilateral DFIs as agents for change in the fight for more domestic resource
mobilisation through responsible tax policies of multinational enterprises. It will also serve as a first step

in a substantive dialogue between civil society organisations and regional DFIs on how to promote and
mainstream responsible taxation practices.
Expected participants (approx. 50 participants):
- TJN-A, IBIS, network members and partners from North (Eurodad)
(SEATINI+Latindadd)
- DFI representatives, including multilateral, regional and bilateral institutions:
o IFC, EIB, EBRD, IABD, AfDB, and selected bilateral DFIs
- Donor agencies relevant in the region
- Decision makers from the region notably finance ministers

and

South

Methodology:
- A seminar will be held on the third day of the Pan African Conference on IFFs and Taxation and
attract the audience attending this annual conference.
o A full day seminar will be held constituted of CSO members, DFI representatives and
decision makers from the region e.g. finance ministers, tax administrators, etc.
Possible issues on the agenda:
- Introduction: Latest policy development at global, regional and national level on responsible
taxation, i.e. UN, OECD, G20, developments at the Africa and EU level.
- Presentation by multilateral DFIs on how they are incorporating this enhanced focus on
responsible taxation or how they, more broadly, are responding to the challenge of fighting
aggressive tax planning.
- Presentation by NGO/CSO on further suggestions for DFI reform to become leaders in this area
and achieve better development results through more responsible tax policies
- Comments from relevant donors on their approach to this agenda.

Agenda
8:30-9:00
9:00 9:10

Registration
Welcome and Introduction

9:10 10:00

Opening ceremony tax and development

- Opening remarks on outcome from Addis and the
role of responsible tax for development
- Finishes by the Minister officially opening the
conference
- Obj.: underline the central role responsible tax
and domestic resource mobilization has in
development globally and in Africa

SEATINI
Organisers (TJNA/SEATINI/IBIS)
TJN-Africa/SEATINI
AfDB
Ministry of Finance/ Tax
(EAC, Uganda)

Moderator - SEATINI
10:0010:20
10:20
12:00

Tea break
The role of DFIs in promoting this new development
agenda where responsible tax is a central part in
sustainable investments:
- Presentation of research on responsible tax
policies in multilateral DFIs
- Interventions from DFIs on how they are
approaching tax
- Good practices in DFIs in Europe
- Good practices recommendations on responsible
tax and finance from CSOs

TJN-A
IBIS
Swedfund or IFU or FMO
WBG/IFC

Moderator Eurodad
12:00-13:00
13:00
14:30

Lunch
Practical cases, human impacts, recommendations for the
actors involved:
- Case of Latin America ( Yanacocha , Peru)
LATINDADD
- Case Africa ( Glencore, Zambia)
CTPD/TJN-Africa
Moderator IBIS

EIB
IFC/WBG

14:30-15:00
15:00-16:30

Tea break
Next steps views on how the different actors will
commit to taking more steps to integrate responsible tax
in their policies:
- Responses to the day
- Outlining new initiatives or commitments
- Underlining importance of the priority of
responsible tax policies
-

AfDB/WBG
Regional development
bank
Bilateral DFI
Bilateral donor Norway
or Denmark - tbc

Moderator Savior, TJN Africa

Regional tax
administration
SEATINI/IBIS