The West African Tax Administration Forum (WATAF) was created to provide a regional platform for cooperation, dialogue and exchange between West African tax administrations. Since its establishment, the organization has gradually expanded its scope, strengthened its institutional structure and expanded its technical partnerships at the regional and international levels. As the organization grows, the need for a clear and coherent legal framework aligned with contemporary standards of intergovernmental organizations becomes increasingly essential.
The current legal text, which underpins the creation and operation of WATAF, contains several elements that require in-depth revision. The evolution of WATAF’s missions, the emergence of new realities in tax cooperation, as well as the broadening of institutional issues within the West African region make it necessary to update its structure and standards. In addition, certain sections of the document present difficulties in wording, internal inconsistencies, or terminological deviations that could affect the legal interpretation of the text, its clarity, and its practical applicability.
Furthermore, as a bilingual document, the founding text must reflect a high level of linguistic harmonization to avoid discrepancies between language versions that could create ambiguities during implementation. Strengthening terminological accuracy, correcting legal formulations, and improving the internal structure are therefore essential steps to ensure strong and transparent governance in line with international best practices.
It is in this context that the present legal review mission is being undertaken. Its objective is to ensure that the WATAF foundational document remains faithful to the spirit and objectives of the organization while being modernized, coherent, legally robust, and fully adapted to the current and future requirements of the Forum.
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