Heads of Delegations Meeting

Composition

  • Any full or associate member shall appoint a high rank employee from his tax administration to be the head of the delegation and an official representative for the Heads of Delegations Meeting.
  • Full-members shall hold an annual meeting for the heads of delegation on alternate basis in conjunction with the Country hosting the Technical Conference.
  • The Association’s Heads of Delegations Meeting shall be considered as the supreme body and the general assembly of the Association and supervises all its activities.

Functions and duties of the Heads of Delegations Meeting are to

  • Determine the establishment of a Permanent Secretariat when all necessary conditions are met and to determine the member country where the Permanent Secretariat shall be set up;
  • Appoint the Secretary General of the Association upon the establishment of the Permanent Secretariat and determine the remuneration and other terms and conditions of employment of the Secretary General and his staff;
  • Decide on applications for membership of the Association;
  • Review the annual financial reports submitted by the Permanent Secretariat;
  • Approve the budget of the following year submitted by the Permanent Secretariat as well as the reports of the activities carried out during the year;
  • Decide on the amount of annual subscriptions for Full Members and Associate Members;
  • Appoint an external auditor to certify the annual accounts of the Association;
  • Determine the country hosting the upcoming Technical Conference and Heads of Delegations Meeting based on the proposals submitted by the Member Countries, on a rotation basis;
  • Determine the date and discussion topics of the parallel working group sessions for the next Technical Conferences provided that the first topic of discussion should be chosen by the host country;
  • Approve the selection of the Chairpersons and Rapporteurs for each parallel working group sessions and the Agenda and Programme of the Technical Conference.

Heads of DelegationsMeeting Decisions

  • A validly constituted quorum will exist when there are representatives present from at least one half of the attending Full Member Countries;
  • Decisions at the Heads of Delegations Meeting will normally be taken by a consensus. If consensus cannot be obtained, decisions shall be taken by a two-thirds majority of those members present and voting. Each Full Member shall have one vote.
  • The decisions and recommendation of Heads of Delegations Meeting, shall be approved by the signature of the ATAIC Chairman and Secretary General of current Technical Conference