Togo

This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).

Income and Wages in the Informal Sector of Seven Capital Cities of West Africa, 2001-02 appears in Is Informal Normal?: Towards More and Better Jobs in Developing Countries.

This paper uses network analysis to map and characterise live animal trade in West Africa. Building on a database of 42 251 animal movements collected by the Permanent Inter-State Committee for Drought Control in the Sahel (CILSS) from 2013-17, it describes the structure of regional livestock trade at the network, trade community and market levels. Despite yearly fluctuations in the volumes and spatial patterns of trade, the paper shows that regional livestock trade operates on well-established trade corridors as animals flow in specific directions. The study also confirms that livestock trade is structured around several national and cross-border groups of markets that exchange more animals than expected by chance. Close to two-thirds of all animals are shipped internationally, indicating that regional animal trade in the Economic Community of West African States (ECOWAS) is remarkably cross-border. Finally, the paper finds that the hub markets that concentrate the most shipments also handle more animals and trade with more markets. Additionally, peripheral markets have more defined roles as primarily origins or destinations of animal shipments than markets in the core of the network. Of the nine key markets identified, three are close to borders, highlighting the importance of Nigeria as a livestock consumption destination for regional livestock production.

Togo 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 treaty partners, Règlement n°08/2008/CM des pays de l’Union économique et monétaire Ouest Africaine (UEMOA) du 26 septembre 2008 portant adoption des règles visant à éviter la double imposition au sein de l’UEMOA et des règles d’assistance en matière fiscale. and 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.

First reporting fiscal year: Commencing on or after 1 January 2023

Togo 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 treaty partners, Règlement n°08/2008/CM des pays de l’Union économique et monétaire Ouest Africaine (UEMOA) du 26 septembre 2008 portant adoption des règles visant à éviter la double imposition au sein de l’UEMOA et des règles d’assistance en matière fiscale. and 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.

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

The primary sector dominates the Togolese economy, contributing 38% to gross domestsic product (GDP) in 2012, ahead of the tertiary sector (23%) and secondary sector (21%). Agriculture as a share of GDP remains a mainstay of the sector at 27%. Estimated growth of 5.0% for 2012 will come mainly from the primary and secondary sectors, in particular cotton, phosphate, and construction and public works, up from 2011. Together, these two sectors added 4.1% to real growth in 2012 (1.6% and 2.5% respectively), compared to 2.8% in 2011 (1.9% and 0.9% respectively). A public investment programme continues, which includes investment in roads and, combined with the revival of the phosphate and cotton sectors, is expected to support growth in 2013 and 2014, which could reach 5.3% and 5.5% respectively.