The Council is the decision-making body of the BRITACOM. A Council Member is the head (or his/her authorized representative) of the Tax Administration of a BRI jurisdiction that has signed the MoU of the BRITACOM as a BRITACOM Member TA during the first BRITACOF Conference, or has completed the procedures as specified in the MoU after the first BRITACOF Conference. To reflect the wide representation of the BRITACOM, each Member TA shall have no more than one designated person sitting on the Council.
Member TA is the Tax Administration of a BRI jurisdiction that has signed the MoU) as a BRITACOM Member TA during the first BRITACOF Conference, or has completed the procedures as specified in the MoU after the first BRITACOF Conference.
|China||Democratic Republic of the Congo||Djibouti||Ethiopia||Gabon||Gambia|
|Georgia||Hong Kong China||Indonesia||Kazakhstan||Kuwait||Macao China|
|Mongolia||Nepal||Nigeria||Pakistan||Papua New Guinea||Rwanda|
|South Sudan||Sudan||Suriname||Tajikistan||The United Arab Emirates||Uruguay|
List of Members(As of 22 October 2020)
Observer is a non-Member TA or an international organization that signs the MoU as an Observer during the first BRITACOF Conference or completes the procedures as specified in the MoU after the first BRITACOF Conference may serve as an Observer of the Council.
Iran (Islamic Republic of)
Republic of Korea
Inter-American Centre of Tax Administrations (CIAT)
International Bureau of Fiscal Documentation (IBFD)
International Chamber of Commerce (ICC)
International Tax and Investment Center (ITIC)
Asia Oceania Tax Consultants' Association (AOTCA)
The Business and Industry Advisory Committee at OECD (BIAC)
West African Tax Administration Forum (WATAF)
List of Observers(As of 22 October 2020)
1) appoints Council Chair in accordance with the MoU;
2) elects Vice-Chairs, and appoints one of the Vice-Chairs to be the Treasurer of the Council;
3) appoints Executive Secretary;
4) appoints Deputy Executive Secretary on the basis of the Executive Secretary’s recommendation;
5) appoints Director of the BRITACEG;
6) establishes the Advisory Board;
7) approves admission into the BRITACOM, including the Council and the BRITACEG;
8) reviews and approves the annual financial contribution scheme and determines the annual financial contribution of each Member TA;
9) reviews and approves the strategy, work programs as well as the rules and regulations of the BRITACOM, including those of the Council, the Secretariat, the BRITACOF and the BRITACEG;
10) reviews and approves the annual work reports, audit reports, budgets and financial statements presented by the Secretariat;
11) decides on the convening of a BRITACOF conference, approves the date, venue, theme and agenda of the conference, and reviews and approves the conference reports;
12) reviews and approves technical assistance requests made by the Member and Observer TAs and develops technical assistance plans accordingly;
13) supervises the work of the Secretariat and the BRITACEG, and undertakes annual assessment on the performance of the Executive Secretary and the Director of the BRITACEG；
14) appoints internal auditors, and employs or dismisses external auditors; and
15) reviews and approves amendments to and or termination of the MoU.
The Chair and Vice-chairs
The Council should have one Chair and four Vice-Chairs. The number of Vice-Chairs is subject to change by the resolutions of the Council.
The Chair of the Council should be the President of the BRITACOF, holding office for the interval between two adjacent BRITACOF conferences. Vice-Chairs should be elected by the Council from the Council Members and hold office for two years, eligible for re-elections.
1) promotes and enhances the interests and well-being of the BRITACOM;
2) presides over Council meetings;
3) oversees the formulation and implementation of the strategy and work programs in pursuit of the purpose of the BRITACOM; and
4) signs documents and correspondences on behalf of the BRITACOM as authorized by the Council.
1) assist the Chair in fulfilling his/her duties;
2) provide support and guidance to the day-to-day affairs of the Secretariat, the BRITACOF, and the BRITACEG; and
3) take charge of financial issues of the BRITACOM if he/she is appointed as the Treasurer of the Council.