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

Burkina Faso

A. Progress in the implementation of the minimum standard

Burkina Faso 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 those agreements comply with the minimum standard.

Burkina Faso signed the MLI in 2017 and deposited its instrument of ratification on 30 October 2020, listing its non-compliant bilateral agreements. The MLI entered into force for Burkina Faso on 1 February 2021. The agreements modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

Burkina Faso is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

B. Conclusion

The UEMOA does not at this stage comply with the minimum standard and discussions to bring this agreement up to date should be contemplated.3

Summary of the jurisdiction response – Burkina Faso

 

	1.Treaty partners	2. Compliance with the standard	3. Signature of a complying instrument	4. Minimum standard provision used
1	France	No	Yes MLI	PPT
2	Tunisia	No	Yes MLI	PPT

Other agreements

 

	1.Treaty partners	2. Inclusive Framework member
1	Benin	Yes
2	Côte d’Ivoire	Yes
3	Guinea-Bissau*	No
4	Mali*	No
5	Niger*	No
6	Senegal	Yes
7	Togo*	No