Harmful Tax Practices – 2023 Peer Review Reports on the Exchange of Information on Tax Rulings

789. Mauritania was not yet able to complete the peer review questionnaire. It is not known whether Mauritania has implemented the transparency framework during the year in review.

Conclusion on section A

790. Mauritania is recommended to ensure that it has put in place an information gathering process to identify all relevant past and future rulings and all potential exchange jurisdictions and to implement a review and supervision mechanism, as soon as possible (ToR I.A).

Legal basis for spontaneous exchange of information (ToR II.B.1, II.B.2)

791. It is not known whether Mauritania has the necessary domestic legal basis to exchange information spontaneously. Mauritania is recommended to put in place a domestic legal framework allowing spontaneous exchange of information on rulings if needed.

792. Mauritania has international agreements permitting spontaneous exchange of information, including being a party to (i) the Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol (OECD/Council of Europe, 2011[2]) (“the Convention”), and (ii) bilateral agreements in force with 3 jurisdictions.1

Completion and exchange of templates (ToR II.B.3, II.B.4, II.B.5, II.B.6, II.B.7)

793. It is not known whether Mauritania has put in place a process to exchange information on rulings in accordance with the form and timelines required by the transparency framework. Mauritania is recommended to ensure the timely exchange of information on rulings in the form required by the transparency framework.

794. As it is not known whether exchanges took place in the year of review, no data on the timeliness of exchanges can be reported.

Conclusion on section B

795. Mauritania is recommended to put in place a domestic legal framework allowing spontaneous exchange of information on rulings and develop a process to complete the templates on relevant rulings and to ensure that the exchanges of information on rulings occur in accordance with the form and timelines under the transparency framework (ToR II.B).

796. As the Secretariat is not aware whether information on rulings was exchanged by Mauritania for the year in review, no statistics can be reported.

797. Mauritania does not offer an intellectual property regime for which transparency requirements under the Action 5 Report (OECD, 2015[3]) were imposed.

[1] OECD (2021), BEPS Action 5 on Harmful Tax Practices - Terms of Reference and Methodology for the Conduct of the Peer Reviews of the Action 5 Transparency Framework, OECD Publishing, Paris, http://www.oecd.org/tax/beps/beps-action-5-harmful-tax-practices-peer-review-transparency-framework.pdf.

[3] OECD (2015), Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/9789264241190-en.

[2] OECD/Council of Europe (2011), The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol, OECD Publishing, Paris, https://doi.org/10.1787/9789264115606-en.