Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

Benin

A. Progress in the implementation of the minimum standard

Benin has three tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Regulation 08/2008/COM adopting the rules for the avoidance of double taxation within the West African Economic and Monetary Union and the rule for assistance in tax matters (the UEMOA) concluded with seven partners.1

None of Benin’s agreements comply with the minimum standard or are subject to a complying instrument.

Benin has not signed the MLI.

B. Implementation issues

As Benin has not signed the MLI or implemented anti-treaty-shopping measures in its agreements, the Secretariat will offer its support to design a plan for the implementation of the minimum standard to strengthen its network of agreements.

Summary of the jurisdiction response - Benin

 

	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	Burkina Faso	No	N/A	No	N/A	UEMOA
2	Côte d’Ivoire	No	N/A	No	N/A	UEMOA
3	France	No	N/A	No	N/A
4	Guinea-Bissau*	No	N/A	No	N/A	UEMOA
5	Mali*	No	N/A	No	N/A	UEMOA
6	Niger*	No	N/A	No	N/A	UEMOA
7	Norway	No	N/A	No	N/A
8	Senegal	No	N/A	No	N/A	UEMOA
9	Togo*	No	N/A	No	N/A	UEMOA