Djibouti

Djibouti: Stock of Total External Debt (percentage of GDP) and Debt Service (percentage of exports of goods and services) appears in African Economic Outlook 2009.

Djibouti: Real GDP Growth and Per Capita GDP (USD/PPP at current prices) appears in African Economic Outlook 2009.

Djibouti: Public finances (percentage of GDP, current prices) appears in African Economic Outlook 2009.

Djibouti: GDP by Sector in 2008 (percentage) appears in African Economic Outlook 2009.

Djibouti: Demand Composition appears in African Economic Outlook 2009.

Djibouti: Current Account (percentage of GDP, in current prices) appears in African Economic Outlook 2009.

Djibouti: Change in telecommunications indicators for the first half of 2008 appears in African Economic Outlook 2009.

Djibouti has no tax agreements in force, as reported in its response to the Peer Review questionnaire.

Djibouti has not yet introduced a requirement for the filing of CbC reports, as required under the BEPS Action 13 (CbC reporting) minimum standard.

Djibouti has no tax agreements in force, as reported in its response to the Peer Review questionnaire.

Djibouti has not yet introduced a requirement for the filing of CbC reports, as required under the BEPS Action 13 (CbC reporting) minimum standard.

Djibouti has no tax agreements in force as reported in its response to the Peer Review questionnaire.

Djibouti does not yet have legislation in place to implement the BEPS Action 13 minimum standard.

Djibouti has no tax agreements, as reported in its response to the Peer Review questionnaire.

Djibouti was first reviewed during the 2018/2019 peer review. This report is supplementary to that previous report (OECD, 2018[2]).

Djibouti has no tax agreements, as reported in its response to the Peer Review questionnaire.

This peer review covers Djibouti’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.

This report is Djibouti’s first annual peer review report. Consistent with the agreed methodology this report covers: (i) the domestic legal and administrative framework, (ii) the exchange of information framework as well as (iii) the appropriate use of CbC reports. There is no filing obligation for a CbC report in Djibouti yet.

Growth revived in 2012 to reach 4.5%, driven by the economy’s two main elements, port activity and foreign direct investment (FDI). The port was boosted by a higher volume of transit goods, but this was still below the level previous to the 2008 world financial crisis. Increased FDI was mostly for salt mining at Lake Assal and building the Chabelley airport complex.