In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles
Published on March 16, 2015
Also available in: French
The legal and regulatory framework for the availability of information in Mauritania is generallyin place. However, deficiencies have been identified regarding the availability of ownership information for bearer shares, and the review recommends changes to address these. The Mauritanian tax administration has sufficient powers to gather information for the purpose of exchange with treaty partners, even if Mauritania does not have an interest in gathering such information for its own tax purposes.The report recommends improvements in the EOI network to ensure Mauritania has agreements to the standard with all relevant partners. Mauritania’s response to the recommendations made in this review, as well as the application of the legal framework and the implementation of the international standard in practice, will be considered in detail in the Phase 2 review of Mauritania, which is scheduled to commence in the second quarter of 2015. For further information on the exchange of information practice of Mauritania and to read the full report click here.