Sierra Leone

This publication provides comprehensive and consistent information on African central government debt statistics for the period 2003-2012. Detailed quantitative information on central government debt instruments is provided for 17 countries to meet the requirements of debt managers, other financial policy makers, and market analysts. A cross country overview on African debt management policies and country policy notes provides background information on debt issuance as well as on the institutional and regulatory framework governing debt management policy.

This publication provides comprehensive and consistent information on African central government debt statistics for the period 2003-2013. Detailed quantitative information on central government debt instruments is provided for 17 countries to meet the requirements of debt managers, other financial policy makers and market analysts. A cross country overview on African debt management policies and country policy notes provides background information on debt issuance as well as on the institutional and regulatory framework governing debt management policy

Aid, tax and budget in the six countries appears in Development Co-operation Report 2010.

In the face of what has increasingly been referred to as an ongoing “permacrisis”, governments must cope with and respond to emerging threats while already grappling with longstanding issues such as climate change, digital disruption and low levels of trust. In this context, understanding new approaches and spreading successful ideas has never been more important. To promote this, the OECD Observatory of Public Sector Innovation (OPSI) has analysed 1 084 innovative initiatives from 94 countries to derive and understand novel government practices. The report discusses four key trends: 1) new forms of accountability for a new era of government, 2) new approaches to care, 3) new methods for preserving identities and strengthening equity and 4) new ways of engaging citizens and residents. Ten case studies and dozens of supporting examples illustrate these trends.

This report reviews the implementation in Sierra Leone of the Principles for Good International Engagement in Fragile States and Situations two years after they were endorsed by ministers of the OECD Development Assistance Committee, and identifies priority areas to improve the collective impact of international engagement. The Sierra Leone Country Report reflects the findings from a national consultation among stakeholders representing both national and international institutions, complemented by interviews and data collection.

Sierra Leone has four tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Supplementary Act A/SA, 5/12/18 adopting community rules for the elimination of double taxation with respect to taxes on income, capital and inheritance and the prevention of tax evasion and avoidance within the ECOWAS Member States (the ECOWAS Supplementary Act) concluded with fourteen treaty partners. One of those agreements, the ECOWAS Supplementary Act, complies with the minimum standard.

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

Sierra Leone has four tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Supplementary Act A/SA, 5/12/18 adopting community rules for the elimination of double taxation with respect to taxes on income, capital and inheritance and the prevention of tax evasion and avoidance within the ECOWAS Member States (the ECOWAS Supplementary Act) concluded with fourteen treaty partners. One of those agreements, the ECOWAS Supplementary Act, complies with the minimum standard.

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

Sierra Leone has three tax agreements in force, as reported in its response to the Peer Review questionnaire.

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

Sierra Leone has three tax agreements in force, as reported in its response to the Peer Review questionnaire.

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