Prevention of Treaty Abuse – Second Peer Review Report on Treaty Shopping

Democratic Republic of the Congo

A. Progress in the implementation of the minimum standard

The Democratic Republic of the Congo has two tax agreements in force, as reported in its response to the Peer Review questionnaire.

Neither of the Democratic Republic of the Congo’s agreements comply with the minimum standard or are subject to a complying instrument.

B. Implementation issues

No jurisdiction has raised any concerns about their agreements with the Democratic Republic of the Congo.

The Democratic Republic of the Congo is encouraged to implement the minimum standard in its agreements.

Summary of the jurisdiction response – Democratic Republic of the Congo

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Belgium	No	N/A	No	N/A
2	South Africa	No	N/A	No	N/A