On 13 November 2023, Burkina Faso's Directorate General of Taxes (DGI) issued a notice confirming the entry into force of the termination (denunciation) of the 1965 tax treaty with France. As previously reported, Burkina Faso notified France of the termination on 7 August 2023, including that the termination would be effective three months after receipt. The notice provides that the three-month period expired on 7 November 2023 and from 8 November 2023, taxpayers are required to strictly apply the provisions of the General Tax Code in dealings with persons in France (as opposed to the treaty provisions). Note, as per...