Mauritania
A. Progress in the implementation of the minimum standard
Mauritania has six tax agreements in force, as reported in its response to the Peer Review questionnaire, including the Arab Maghreb Union Income Agreement concluded with four treaty partners (the UMA Agreement).
B. Conclusion
Mauritania has developed a plan for the implementation of the minimum standard in its agreements with Algeria*, France, Senegal, Tunisia and the United Arab Emirates. Mauritania indicated in its response to the Peer Review questionnaire that it intends to sign the MLI and list those agreements to be covered