Benin
A. Progress in the implementation of the minimum standard
Benin 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 partners.1
None of Benin’s agreements comply with the minimum standard or are subject to a complying instrument.
B. Implementation issues
No jurisdiction has raised any concerns about their agreements with Benin.
Benin is encouraged to implement the minimum standard in its agreements.
Note
← 1. 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. In total, Benin identified nine "agreements" in its List of Tax agreements: two bilateral agreements and the UEMOA.