Frequently Asked Questions (FAQs)
What is AMATM?
The ATAF Agreement on Mutual Assistance in Tax Matters (AMATM) is an African-led international treaty that enables cooperation between African tax administrations on tax matters.
Why is AMATM important?
As taxpayers, assets, and transactions increasingly move across borders, tax administrations require cooperation mechanisms to effectively enforce domestic tax laws and address tax evasion and avoidance.
What forms of cooperation does AMATM support?
AMATM supports:
- Exchange of information
- Simultaneous tax examinations
- Tax examinations abroad
- Joint audit
- Assistance in collection of tax claims
Who can join AMATM?
All ATAF member countries are eligible to join AMATM.
Does AMATM replace other international agreements?
No. AMATM complements other international cooperation instruments while providing an African-focused framework for cooperation.
Does AMATM contain confidentiality safeguards?
Yes. Information shared under AMATM is treated as confidential and protected in line with domestic legal requirements.
Does joining AMATM require significant preconditions?
No. AMATM is open to ATAF member countries without additional preconditions.
Why is an African instrument important?
AMATM responds to African priorities and strengthens direct cooperation between African tax administrations.
How does AMATM support domestic resource mobilisation?
By improving cooperation, access to information, and enforcement capability, AMATM helps countries strengthen compliance and protect national revenue.
Does ATAF provide implementation support?
Yes. ATAF provides technical guidance and practical support to member countries on the process of joining and implementing AMATM.