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Mali and Niger Terminating Tax Treaties with France

07 December 2023

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Treaty Development

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Mali-Niger-France

On 5 December 2023, Mali's Ministry of Foreign Affairs announced via X (formerly Twitter) a joint communique by which the transitional governments of Mali and Niger terminate (denounce) the 1972 France-Mali tax treaty and the 1965 France-Niger tax treaty. As per the terms of the respective treaties, the notification of termination must be sent to France by 30 June 2024 for terminations to apply from 1 January 2025. However, the joint communique states that Mali and Niger will terminate the application of the respective treaties within 3 months. This is in line with Burkina Faso's recent termination of its tax...