Congo

Congo has four tax agreements in force as reported in its response to the Peer Review questionnaire. One of those agreements, the agreement with China (People’s Republic of), complies with the minimum standard.

Congo can legally issue the following two types of rulings within the scope of the transparency framework: (i) cross-border unilateral 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; (ii) permanent establishment rulings.

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

Congo has three tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements, comply with the minimum standard.

Congo can legally issue the following two types of rulings within the scope of the transparency framework: (i) cross-border unilateral 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 and (ii) permanent establishment rulings.

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

Congo has three tax agreements in force as reported in its response to the Peer Review questionnaire. None of those agreements, comply with the minimum standard.

Congo can legally issue the following two types of rulings within the scope of the transparency framework: (i) cross-border unilateral 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 and (ii) permanent establishment rulings.

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

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

Congo can legally issue the following two types of rulings within the scope of the transparency framework: i) 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 and ii) permanent establishment rulings.

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

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

This peer review covers Congo’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 Congo’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 Congo yet.

The Republic of Congo’s Constitution of 8 December 1963 proclaims equality before the law for all citizens and upholds the full legal capacity of women, irrespective of their marital status. Nevertheless, discriminatory provisions persist in the laws governing inheritance, marriage and parental authority. The fact that the Republic of Congo is based on a dual legal system, with a French-inspired form of modern law super-imposed upon customary laws, also creates challenges for Congolese women.