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
Burkina Faso signed the MLI in 2017 and deposited its instrument of ratification on 30 October 2020. The MLI will enter into force for Burkina Faso on 1 February 2021.
Burkina Faso indicated in its response to the Peer Review questionnaire that the UEMOA has not been listed under the MLI as it is a regulation of the West African Economic and Monetary Union.
Burkina Faso is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2
The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.