ECOWAS Directives

Value Added Tax

Tax Expenditure

CM DIR.4 METHOLODOLY OF EVALUATION OF TAX EXPENDITUREShttps://wataf-tax.org/wp-content/uploads/2024/12/CM-DIR.4-METHOLODOLY-OF-EVALUATION-OF-TAX-EXPENDITURES-1.pdf

CM DIR.4 METHODOLOGIE D’EVALUATION DE LA DEPENSE FISCALEhttps://wataf-tax.org/wp-content/uploads/2024/12/CM-DIR.4-METHODOLOGIE-DEVALUATION-DE-LA-DEPENSE-FISCALE-1.pdf

CM DIR.4 METODOLOGIA AVALIACAO DAS DESPESAS FISCAIShttps://wataf-tax.org/wp-content/uploads/2024/12/CM-DIR.4-METODOLOGIA-AVALIACAO-DAS-DESPESAS-FISCAIS-1.pdf

Transfer Pricing

Mutual Administrative Assistance on Tax Matters

FTP Monitoring

Excise

Code of Ethics and Conduct

Beneficial Ownership

PT_ Acto Complementar para eliminacao da dupla tributacao

FR_Acte Additionnel pour l’elimination de la double imposition

EN_Supplementary Act on the elimination of double taxation

EN_DIRECTIVE TOBACCO 2017 DEC FOLDER

2017_FR_DIRECTIVE TOBACO CM 1

N°1 : Directive – VAT

CM DIR.8 HARMONIZATION ON THE VAT

CM DIR.8 HARMONISATION DES LEGISLATIONS EN MATIERE DE TVA

CM DIR.8 HARMIZACAO DA LEGISLACAO IVA

N°2 :Directive – Tax expenditures

CM DIR.4 METHOLODOLY OF EVALUATION OF TAX EXPENDITURES

CM DIR.4 METHODOLOGIE D’EVALUATION DE LA DEPENSE FISCALE

CM DIR.4 METODOLOGIA AVALIACAO DAS DESPESAS FISCAIS

 N°3 : Directive – Follow up of Taxi transition in West Africa

CM DIR.5 CREATION OF INSTITUTIONAL MECHANISM FOR FISCAL TRANSITION

CM DIR.5 CREATION DU DISPOSITIF DE SUIVI EVALUATION DE LA TRANSITION FISCALE

CM DIR.5 MECANISMO DA AVALIACAO TRANSICAO FISCAL

N°4 : Directive – Transfer prices

CM DIR.6 HARMONIZATION OF TRANSFER PRICING RULES

CM DIR.6 HARMONISATION DES REGLES PRIX DES TRANSFERTS

CM DIR.6 HARMONIZACAO DAS REGRAS PRECOS TRANSFERENCIA

N°5 : Directive – Beneficial ownership

CM DIR.2 HARMONIZATION OF RULES ON BENEFICIAL OWNERSHIP

CM DIR.2 HARMONISATION DES REGLES DE BENEFICIAIRES EFFECTIFS

CM DIR.2 BENEFICIARIO EFECTIVO

N°6 : Directive – Excise Duties

CM DIR.3 HARMONIZATION OF EXCISE DUTIES

CM DIR.3 DROITS D’ACCISES

CM DIR.3 HARMONIZACAO IMPOSTAS ESPECIAIS

N°7 : Directive – Code of ethic and conduct

CM DIR.7 MODEL CODE OF ETHICS AND CONDUCT FOR TAX ADMINISTRATION

CM DIR.7 MODELE DE CODE D’ETHIQUE ET DE CONDUITE POUR LES ADMINISTRATIONS FISCALES

CM DIR.7 MODEL CODE OF ETHICS AND CONDUCT FOR TAX ADMINISTRATION

N°8 DIRECTIVE : Mutual administrative assistance

SA.3 ASSISTANCE ADMINISTRATIVE MUTUELLE EN MATIERE FISCALE.pdf

SA.3 ASSISTENCIA ADMINISTRATIVA MUTUA EM ASSENTAS FISCAIS.pdf

SA.3 MUTUAL ADMINISTRATIVE ASSISTANCE ON TAX.pdf