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Mauritania Joins Inclusive Framework on BEPS and Statement on Two-Pillar Solution to Address the Tax Challenges of the Digitalisation of the Economy

08 November 2021

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Proposed Changes

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Mauritania-OECD

The OECD has announced that Mauritania has joined the Inclusive Framework on BEPS. As a member of the Framework, Mauritania has committed to the implementation of the four minimum BEPS standards, including those developed under Action 5 (Countering Harmful Tax Practices), Action 6 (Preventing Treaty Abuse), and Action 14 (Dispute Resolution), as well as Country-by-Country (CbC) reporting under Action 13 (Transfer Pricing Documentation). Mauritania has also joined the statement agreeing to a two-pillar solution to address the tax challenges arising from the digitalisation of the economy. --- Mauritania joins the Inclusive Framework on BEPS and participates in the agreement to...