14th FTA Plenary Meeting
The FTA Paris Plenary Meeting brought together Commissioners from 53 advanced and emerging tax administrations from across the globe, as well as representatives from the private sector, other international organisations and regional tax administration bodies. They discussed a variety of key tax administration issues including the implementation of the Two-Pillar Solution, responses to the global pandemic, emerging tax risks, digital transformation and tax capacity building with developing countries.
The Plenary, originally due to take place at the OECD Conference Centre in Paris, took place virtually on 16-17 December (by invitation only). A series of virtual pre-Plenary discussion meetings were also held at Commissioner level between 22 November and 3 December.
Key material
- Report: Supporting the Digitalisation of Developing Country Tax Administrations
- Report: Digital Transformation Maturity Model
- Statement of outcomes
- Press release
Pre-Plenary preparatory meetings
The pre-Plenary preparatory meetings brought together small groups of Commissioners to allow them to have open conversations on the key challenges they face, which were:
Top and Emerging Risks
Commissioners exchanged views on the top risks identified by the FTA’s Enterprise Risk Management Community of Interest – as well as other risks to maintaining the effective collection of revenue they identified.
Trust and Reputation
Commissioners discussed the importance of trust and reputation in achieving tax administration objectives. The discussions focused on two themes in further detail: the impact of digital transformation of tax authorities; and the changes brought on by the COVID-19 pandemic.
Post-COVID-19 changes
Discussions focussed on the challenges the pandemic continues to bring, and also the opportunities for new working practices it has created. They also reflected on the pressures tax administrations are likely to face post-pandemic; and how changes in the external environment might impact their work.
Effectuating change rapidly
Commissioners exchanged views on the operational and organisational challenges of making changes at pace that the COVID-19 pandemic required. They also looked ahead at the structural issues involved in maintaining agility in order to respond to rapid changes in the economy and possible future shocks.
Addressing Human Resource Challenge
Commissioners explored some of the current and emerging human resources issues they are facing, and how they can continue to attract and retain highly qualified staff.
FTA Plenary Meeting
All times in CET
Day 1: 16 December 12:30 - 16:30
| 12:30 – 14:15 | SESSION 1: OPENING AND REFLECTIONS |
| 12:30 – 13:00 |
Opening remarks:
|
| 13:00 – 14:15 |
Look Back and Look Forward A two part conversation among Commissioners led by the Chair. The first part will look at what are expect to be the lasting changes coming out of COVID-19 as well as the short-term challenges likely to be faced during the COVID-19 recovery period. The second part will look at the longer-term strategic challenges that Commissioners are seeing. The Chair will call upon individual Commissioners for their thoughts after opening remarks. Moderator: Chair, Commissioner Bob Hamilton |
| 14:15 – 16:20 |
SESSION 2: IMPLEMENTATION OF THE TWO PILLAR AGREEMENT |
| 14:15 – 14:35 |
Pillar 1 and Pillar 2 implementation issues and role of the FTA The Chair will introduce the session on the implementation of the Pillars, inviting the Secretariat to set the scene for the following break-out discussions.
|
| 14:35 – 14:45 |
BREAK |
| 14:45 – 15:30 |
Pillar Implementation Break-out Groups Commissioners will join pre-assigned break-out groups on Pillar 1 and Pillar 2 for a discussion on the main tax administration challenges and priorities regarding implementation of the pillars, including priority areas for capacity building. |
| 15.30 –15.40 |
BREAK |
| 15:40 – 16:20 |
Report backs from each break-out group The Chair will ask the facilitators of each break-out group to report back to the Plenary on their group discussions and then take any additional comments from Commissioners before turning to Second Commissioner Jeremy Hirschhorn, Australia, to present on the possible FTA role in supporting implementation of the Pillars. |
| 16:20 – 16:30 | CLOSE OF DAY 1 |
DAY 2: 17 December 12:30 - 16:30
| 12:30 – 13:30 |
SESSION 3: TOP OF MIND TOPICS |
| 12:30 – 13:00 |
Report backs from the Pre-Plenary Discussion Meetings The Chair will invite a rapporteur from each of the five pre-Plenary discussion groups to report back on the main points emerging from their meetings.
|
| 13:00 – 13:30 |
Discussions and reactions The Chair will open the floor for Commissioners to add, or react to the report backs from the different pre-Plenary meetings. |
| 13:30 – 14:20 |
SESSION 4: CAPACITY BUILDING LANDSCAPE AND INITIATIVES |
| 13:30 – 14:20 |
FTA Capacity Building The Chair will invite Commissioner Angela MacDonald to moderate a discussion of the FTA’s role within the capacity building ecosystem going forward, including the priorities and challenges ahead.
|
| 14:20 – 14:30 |
BREAK |
| 14:30 – 15:30 |
SESSION 5: DIGITALISATION – OUTPUTS AND NEXT STEPS |
|
14:30 – 15:30 |
Digitalisation and Digital Transformation: FTA work The Chair will invite the sponsoring Commissioners to presentation on the outcomes of recent FTA collaborative work on digitalisation and digital transformation and planned future work.
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| 15:30 – 16:10 | SESSION 6: FUTURE INTERNATIONAL TAX CHALLENGES |
| 15:30 – 16:10 |
Future International Tax Challenges The Chair will moderate a panel discussion considering the big picture global tax challenges of the future which may require multilateral solutions.
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| 16:10 – 16:30 | SESSION 7: CLOSING SESSION |
| 16:10 – 16:20 |
The Chair will introduce the closing session which will cover:
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| 16:20 – 16:30 | CLOSE |