Gabon

Gabon can legally issue the following two types of rulings within the scope of the transparency framework: (i) rulings related to a preferential regime, With respect to the following preferential regime: Special economic zone. and (ii) cross-border unilateral APAs any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles.

First reporting fiscal year: Commencing on or after 1 January 2017

Le Gabon compte cinq conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs.

Gabon has five tax agreements in force, as reported in its response to the Peer Review questionnaire.

Gabon can legally issue the following two types of rulings within the scope of the transparency framework: i) rulings related to a preferential regime With respect to the following preferential regime: Special economic zone. and ii) cross-border unilateral advance pricing agreements (APAs) and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles.

Gabon was reviewed as part of the 2017/2018 and the 2018/2019 peer reviews. This report is supplementary to those previous reports (OECD, 2019[1]) (OECD, 2018[2]).

Gabon has four tax agreements in force, as reported in its response to the Peer Review questionnaire.

Le Gabon compte quatre conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs.

This peer review covers Gabon’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is included at the end of this report.

Gabon was first reviewed during the 2017/2018 peer review. This report is supplementary to Gabon’s 2017/2018 peer review report (OECD, 2018[1]). The first filing obligation for CbC reporting in Gabon commences in respect of periods commencing on or after 1 January 2017.

1. Consistent with the agreed methodology this first annual peer review covers: (i) the domestic legal and administrative framework, (ii) certain aspects of the exchange of information framework as well as (iii) certain aspects of the confidentiality and appropriate use of CbC reports. Gabon has primary law and is in the process of completing its legal and administrative framework to implement CbC Reporting. CbC requirements will apply for taxable years commencing on or after 1 January 2017. It is recommended that Gabon finalise the domestic legal and administrative framework and the exchange of information framework in relation to CbC requirements as soon as possible. For the moment, based on its primary legislation, Gabon’s implementation of the Action 13 minimum standard meets the terms of reference for the year in review, except that it raises one definitional issue, one timing issue and one substantive issue in relation to its domestic legal and administrative framework. The report contains, therefore three recommendations to address these issues in addition to the general recommendation to finalise the domestic legal and administrative framework. In addition, Gabon should put in place an exchange of information framework as well as measures to ensure appropriate use.