Burkina Faso

A. Progress in the implementation of the minimum standard

Burkina Faso has four 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,1 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. Two of those agreements, including the ECOWAS Supplementary Act, comply with the minimum standard.

Burkina Faso signed the MLI in 2017 and deposited its instrument of ratification on 30 October 2020, listing its non-compliant bilateral agreements. The MLI entered into force for Burkina Faso on 1 February 2021. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

Burkina Faso is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

B. Conclusion

The UEMOA does not at this stage comply with the minimum standard and discussions to bring this agreement up to date should be contemplated.1

← 1. Revisions to the UEMOA require an agreement from its eight treaty partners.

Summary of the jurisdiction response – Burkina Faso

	1.Treaty partners	2. Compliance with the standard	3. Signature of a complying instrument	4. Minimum standard provision used
1	ECOWAS Supplementary Act treaty partners (Benin, Cabo Verde, Côte d’Ivoire, The Gambia*, Ghana*, Guinea-Bissau*, Guinea Conakry*, Liberia, Mali*, Niger*, Nigeria, Senegal, Sierra Leone, Togo)	Yes other		PPT
2	France	Yes MLI		PPT
3	Tunisia	No	Yes MLI	PPT

Other agreements

	1.Treaty partners	2. Inclusive Framework member
1	UEMOA treaty partners (Benin, Côte d’Ivoire, Guinea-Bissau*, Mali*, Niger*, Senegal, Togo)	Yes (Benin, Côte d’Ivoire, Senegal, Togo) No (Guinea-Bissau*, Mali*, Niger*)

Notes

← 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.

← 2. For its agreements listed under the MLI, Burkina Faso is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).