1. Co-operative Compliance & BEPS Sustaining the model-next steps

2. Supporting the model with research How can we ensure that research adequately addresses the open questions about: The legal framework The application of the model in a multilateral context The behavioural effect on taxpayers (both those within CC programmes and those outside) and tax administrations The practical demands the model makes of tax administrations and business, incuding the tax control framework How can we contribute to a more informed debate about the model and its advantages

3. A pilot programme in Africa Developing a framework for a pilot study Looking for countries that will benefit most from particpation in 1st pilot: Top level committment and capability A large business unit is already in place Existing experience of managing international tax risks posed by MNEs Geographical balance Looking for MNEs to take part: Top level committment and capability Long-term outlook Commitment to transparency Sectoral mix

4. Key enablers 3-4 African countries engaged with the pilot Steering group drawn from academia, business, advisory community, interested governments and international organisations A communication strategy for key stakeholders (the media, international organisations including the FTA, tax administrations and MNEs) Funding-the funding needs to come from a balanced mix of academic institutions, aid agencies, international organisations and business.

5. Next Steps Decide on the research priorities, desired research outputs and timetable Recruit members of steering group for the African pilot Secure funding Approach African countries that might be interested in taking part and arrange first meeting of steering group in one of the countries that decides to join the pilot Develop the communication strategy Initiate two pilots in Africa in 2016