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

Burkina Faso

Recent developments relating to MAP in Burkina Faso prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Burkina Faso did not provide the relevant information.

Other developments relating to MAP

• Burkina Faso did not provide the relevant information.

Latest Action 14 Peer Review report

Burkina Faso is yet to be peer reviewed under Action14.

Tax treaty network of Burkina Faso

• five treaties, applicable to 11 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: signed.

Table 1. State of play of Burkina Faso'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
3	No information	No information

Source: OECD

Burkina Faso's MAP programme

Organisation of competent authority function

• contact persons for MAP requests:

  • Le Directeur général des impôts

    Avenue du général Sangoulé Lamizana

    Ouagadougou – Burkina Faso.

Competent Authority Organisational Structure

Burkina Faso did not provide the relevant information.

Table 2. Guidance on the MAP process

MAP guidance	Burkina Faso did not provide the relevant information	-
MAP profile	12 October 2022	https://www.oecd.org/tax/dispute/burkina-faso-dispute-resolution-profile.pdf

Overview of Burkina Faso's MAP Statistics for 2022

Burkina Faso did not report any MAP cases in its 2022 MAP Statistics.

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