The OECD, the EU, and members of the OECD Global Forum have engaged with the Economic Community of West African States (ECOWAS) and the West African Economic and Monetary Union (UEMOA) to develop three community legal tax instruments to strengthen the fight against base erosion and profit shifting (BEPS) and improve tax transparency in West Africa. The instruments provide ECOWAS Member States a harmonised tax framework for transfer pricing and exchange of information.
LOADING...