CATA Commissioners Connect – “Mobilising Revenue and Safeguarding the Tax Base in a Borderless Economy: Strategic Levers for Commissioners General” (VIRTUAL)

CATA is pleased to announce the next Commissioners Connect virtual session, scheduled for 24 June 2026 at 09:00 AM - 10:30 AM BST / GMT+1 (London time).

Theme: 

“Mobilising Revenue and Safeguarding the Tax Base in a Borderless Economy: Strategic Levers for Commissioners General”

Background and Context

Tax administrations are operating in an increasingly borderless and digitised economic environment, where global standards and domestic revenue imperatives intersect more than ever before. Two developments are particularly shaping the strategic agenda of Commissioners General:

• The introduction of the Qualified Domestic Minimum Top-Up Tax (QDMTT) as part of the global minimum tax framework, presenting an opportunity for jurisdictions to secure taxing rights while navigating complex policy, governance, and implementation considerations; and

• The emergence of the Crypto-Asset Reporting Framework (CARF), which offers new avenues to strengthen compliance and audit effectiveness in response to the rapid growth of crypto-asset activity.

While both frameworks are technically complex, their successful adoption ultimately depends on strategic leadership, institutional readiness, and effective decision-making at the Commissioner level.

Purpose of the Session

This Commissioners Connect engagement provides a high-level, peer-to-peer forum for Commissioners General of Tax Administration to:

• Reflect on QDMTT as a strategic revenue mobilisation instrument, beyond its technical design;

• Share leadership perspectives on the institutional, policy, and coordination challenges associated with QDMTT implementation;

• Explore how CARF can be leveraged strategically to enhance audit efficiency and compliance outcomes, rather than becoming a purely data-driven exercise; and

• Exchange experiences on aligning global tax frameworks with domestic administrative realities.

Key Discussion Areas

The session will focus on two interrelated themes:

1. Revenue Mobilisation through QDMTT: Strategic Choices for Commissioners

• Positioning QDMTT within broader national revenue and fiscal strategies

• Managing political economy considerations, stakeholder expectations, and inter-agency coordination

• Balancing revenue potential with administrative feasibility and taxpayer certainty

2. Utilising CARF to Enhance Audit and Compliance Outcomes

• Treating CARF as a strategic compliance and intelligence tool

• Governance and leadership considerations in managing new data sources

• Avoiding “data-rich but action-poor” outcomes through clear audit and enforcement strategies

Format

• Duration: 90 minutes

• Format: Closed, high-level peer discussion

• Approach: Short framing interventions followed by moderated Commissioner-led dialogue

• Focus: Strategic insights and leadership perspectives rather than technical detail

Expected Outcomes

By the end of the session, Commissioners General are expected to:

• Gain shared insights into the strategic implications of implementing QDMTT and CARF;

• Identify common leadership challenges and mitigation approaches;

• Strengthen peer learning on navigating global standards while safeguarding domestic revenue interests; and

• Inform future collaboration and dialogue among Commissioners on emerging global tax administration issues.

Commissioners will receive the meeting link upon confirmation of participation.

For further information, please contact the CATA Secretariat.