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

Togo

A. Progress in the implementation of the minimum standard

Togo 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 treaty partners,1 and the multilateral Supplementary Act A/SA, 5/12/18 adopting community rules for the elimination of double taxation with respect to taxes on income, capital and inheritance and the prevention of tax evasion and avoidance within the ECOWAS Member States (the ECOWAS Supplementary Act) concluded with fourteen treaty partners. One of those agreements, the ECOWAS Supplementary Act, complies with the minimum standard.

Togo has not signed the MLI.

Togo is implementing the minimum standard through the inclusion of the preamble statement and the PPT.

B. Conclusion

Togo is currently developing a plan, in consultation with the Secretariat, for the implementation of the minimum standard in the agreement with France.

The UEMOA does not at this stage comply with the minimum standard and discussions to bring this agreement up to date should be contemplated.2

Summary of the jurisdiction response - Togo

 

	1.Treaty partners	2. Compliance with the standard	3. Signature of a complying instrument	4. Minimum standard provision used
1	ECOWAS Supplementary Act treaty partners (Benin, Burkina Faso, Cabo Verde, Côte d’Ivoire, The Gambia*, Ghana*, Guinea-Bissau*, Guinea Conakry*, Liberia, Mali*, Niger*, Nigeria, Senegal, Sierra Leone)	Yes other		PPT

Other agreements

 

	1.Treaty partners	2. Inclusive Framework member
1	France	Yes
2	UEMOA treaty partners (Benin, Burkina Faso, Côte d’Ivoire, Guinea-Bissau*, Mali*, Niger*, Senegal)	Yes (Benin, Burkina Faso, Côte d’Ivoire, Senegal) No (Guinea-Bissau*, Mali*, Niger*)