Global Forum on Transparency and Exchange of Information for Tax Purposes

The Declaration

Through the Yaoundé Declaration, African countries are calling for action to tackle IFFs through international tax co-operation.

The signatories:

• Reaffirm the key role of the Global Forum in promoting tax transparency and supporting developing countries in implementing and using EOI for DRM.
• Recognise that, despite progress, many African countries do not yet fully benefit from the transparent tax environment due to limited EOI participation, small networks, legal gaps, and capacity constraints.
• Encourage African countries and Regional Economic Communities to strengthen co‑operation and co-ordination in tackling international tax evasion.
• Commit to lead by example in effectively using EOI tools to combat tax evasion and support DRM.
• Endorse the renewal of the Africa Initiative and its continued role in building capacity.
• Welcome support from international partners and call for increased assistance to strengthen African countries’ capacities.
• Promote tackling IFFs through continental-level action under the African Union, with support from partners and organisations.
• Support the launch of a high-level African Union initiative on tax co‑operation, IFFs, and DRM.
• Encourage strengthened collaboration with regional and international institutions to enhance implementation and use of EOI standards.

The Signatories

36 African countries as well as the African Union Commission have endorsed the Yaoundé Declaration.

The Tax Transparency in Africa progress report is a flagship output of the Africa Initiative.

Published annually since 2019, it assesses progress made by African countries in implementing tax transparency standards, highlights achievements in combating tax evasion, and provides data on revenue gains through the use of exchange of information.

The report supports accountability and transparency, evidence‑based policymaking and continued political engagement across the continent.

The Africa Initiative is steered by a regional leadership structure that reflects the diversity of its membership. It is co-chaired by two senior officials from member jurisdictions’ tax administration or ministry of finance, each appointed for a two-year mandate with one year overlap.

The 39 African members of the Global Forum are members of the Africa Initiative.

To raise awareness of the benefits of tax transparency across the continent, African countries that are not yet members of the Global Forum are regularly invited to participate in Africa Initiative meetings and activities as observers.

9 international and regional technical partners support the Africa Initiative.

The capacity-building programme of the Global Forum Secretariat is funded by the following development partners, with specific contributions from 10 donors to the Africa Initiative: Canada, European Union, France, Germany, Ireland, Netherlands, Norway, Sweden, Switzerland, United Kingdom.

The collection of tax claims is a challenge for many tax administrations, including in Africa. In response to calls from African countries and other developing countries to strengthen international tax co-operation through more effective cross‑border assistance in the recovery of tax debts, the Africa Initiative identified this area as a regional priority.

The Africa Initiative conducted a fact‑finding exercise to assess the state of cross‑border assistance in tax recovery across African countries and to identify the conditions required for its effective implementation. The findings, published in 2022, highlighted the need to strengthen capacity in this area in order to unlock its full potential for domestic resource mobilisation.

To support these efforts, practical guidance has been developed - Toolkit for Establishing a Function for Cross‑Border Assistance in the Recovery of Tax Claims (2023) and Model Manual on Cross-border Assistance in the Recovery of Tax Claims (2024) – as well as training programmes and bilateral support for interested jurisdictions – both in Africa and in other regions – to help implement cross‑border tax recovery.