Leveraging CRS-AEOI for Tax Transparency and Revenue Mobilization: Ghana’s Implementation Journey

• In Event: Coordination in International Tax

Abstract

Presenter:
Paul Ahey, Head, Exchange of Information Unit, Ghana Revenue Authority
Abstract:
This presentation explores Ghana’s experience with implementing the Common Reporting Standard (CRS) under the Automatic Exchange of Information (AEOI) framework. As part of global efforts to curb illicit financial flows (IFFs) and offshore tax evasion, Ghana has made significant strides in operationalizing CRS through a robust legal and administrative framework, including the establishment of a dedicated Exchange of Information (EOI) Unit and the deployment of the Multi-Data Exchange Solution (MDES).
Drawing on recent data and practical outcomes, the presentation will highlight Ghana’s measurable successes, including the recovery of €56 million in undeclared offshore assets in 2024 alone. It will also discuss the launch of Ghana’s Special Voluntary Disclosure Program (SVDP) and the use of advanced data analytics to enhance audit capabilities.
The session will outline key challenges—such as resource constraints, data privacy concerns, and limited technical capacity—and share how Ghana has mitigated these through international partnerships and phased implementation strategies.
Objectives:
• To share practical insights from Ghana’s implementation of CRS-AEOI.
• To demonstrate how AEOI data can be operationalized for compliance and revenue gains.
• To discuss common implementation challenges and successful mitigation strategies.
• To promote regional collaboration and capacity-building in the Global South.

Target Audience:
Tax administrators, policy makers, international development partners, data governance professionals, and academic researchers interested in tax transparency, global compliance frameworks, and development financing.

Duration:
30 minutes (20-minute presentation + 10-minute Q&A)

Presentation Format:
Oral presentation with slides, including data visualizations, implementation timelines, and case outcomes.

Authors

• Paul Ahey, Ghana Revenue Authority

• Sandeep Bhattacharya, Duke University