Tax Treaty Policy and Practice in West Africa

This book analyses West Africa’s tax treaty network, highlighting its evolution, identifying and examining policy trends, and providing recommendations to strengthen and secure national economic interests.

Why this book?

This book examines the evolution of tax treaties in West Africa, tracing their development from colonial times to present day. It explores how shifting economic priorities and global tax rules have influenced treaty negotiations, reshaped tax revenue allocation rules and impacted domestic tax systems. Through a detailed analysis of bilateral and multilateral agreements, it highlights key provisions that safeguard source taxing rights, policy trends in newer treaties and addresses tax treaty abuse issues.

The book contains eight chapters, each focusing on a specific aspect of the study, including the evolution of tax treaties, the impact of international tax standards on the tax treaty network, and the emerging features of tax treaties signed across the West African region. Special attention is paid to strategies that West African countries could adopt to reinforce source state taxation rights and hedge against riskier treaties while ensuring fair and sustainable agreements with international partners.

This study provides clear insights for tax policymakers, tax professionals, tax treaty negotiators and researchers. It offers a practical framework for understanding tax treaty policy, treaty negotiations, evaluating existing treaties, and aligning tax policies with national economic priorities. Readers will gain a deeper understanding of the challenges and opportunities in international taxation and how West African countries could use tax treaties to secure their economic interests.