Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Togo

Recent developments relating to MAP in Togo prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Togo did not provide the relevant information.

Other developments relating to MAP

• Togo did not provide the relevant information.

Latest Action 14 Peer Review report

Togo is yet to be peer reviewed under Action 14.

Tax treaty network of Togo

• three treaties, applicable to eight jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Togo's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
0	0	3

Source: OECD

Togo's MAP programme

Organisation of competent authority function

• contact persons for MAP requests:

  • Le Commissaire général de l’Office Togolais des Recettes (OTR)

  • Monsieur Philippe Kokou B. TCHODIE

  • tél : [phone], email : [e-mail], [e-mail]

  • 41 Rue des Impôts-02 BP : 20823 Lomé-TOGO.

Figure 1. Competent Authority Organisational Structure

Source : OECD

Table 2. Guidance on the MAP process

 

MAP guidance	Togo did not provide the relevant information.	-
MAP profile	No MAP profile published	-

Overview of Togo's MAP Statistics for 2022

Togo did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-togo.pdf for details with respect to Togo's MAP Statistics.