Committee on Fiscal Studies University of Nairobi
Capabuild and CFS have a track record of working together in tax training. Over the last 12 months only, we jointly delivered a five day course in Kenya (at that stage the Tax Appeal Tribunal was part of the Revenue Authority of Kenya) in Introduction International tax. Capabuild and CFS provided a one-week course Introduction to Transfer Pricing in July 2022 which drew participants and trainers from across the continent, including Southern, East, West and North Africa.
In 2022 we commenced the development of a standalone free online on demand course in Transfer Pricing built on recorded presentations and material of an earlier 2022 workshop. It includes questions / examinations certified by CFS. The course is a building block to lift the knowledge of those students with limited knowledge of TP. This is a very valuable initiative as Transfer Pricing is an important focus area for many Revenue Services in the global south. We recognized, however, that in our trainings there is a great variety of experience levels of participants making the provision of consistent training more challenging. Through this on line on demand TP course the more junior participants are able to prepare better in advance on a TP training or workshop and we can be assured of a baseline of knowledge from participants.
In December 2022, CFS hosted the Researching Financing for Development, weeklong training course Capabuild supported by assisting with innovative tools, educational approaches, session recordings, material preparation and moderation training.
Over the last five years Capabuild has initiated many tax trainings in the global south with our ecosystem of experienced and skilled tax experts. Since Q2 of 2020 all these events have been through innovative online real time trainings. In transitioning to this mode of delivery we recognized there is no global overview of online on demand tax trainings. In 2022, Capabuild and our knowledge partner CFS Nairobi took the initiative to work on this and create a portal/database that aggregates available training resources, especially with an eye for use by new tax experts in the global south. In December 2022, we released the beta version of this database with free access for all interested tax people. CFS and Capabuild with input from FETA, Capabuild donors, CFS researchers and CFS advisers, have since been working on this beta version of TAP. We see ample scope with rapid new tools in AI and machine learning that the use of the TAP and possible combination with other digital tools can lead to strong improvements in the availability of free online tax courses that allows participants in our workshops to be prepared and have more similar levels of knowledge, greatly adding value to the live face to face interactive workshops.