New Publication: Tax Treaty Policy and Practice in West Africa

Joint publication of WATAF and IBFD–CSAT

WATAF is pleased to announce the release of a new publication, “Tax Treaty Policy and Practice in West Africa,” developed in collaboration with the Centre for Studies in African Taxation (CSAT) at the International Bureau of Fiscal Documentation (IBFD).

This timely study explores the evolution of tax treaties across West Africa, from their colonial origins to modern-day reforms, shedding light on how international tax rules, regional economic priorities, and domestic realities have shaped treaty networks in the region. It provides detailed analysis of treaty provisions, emerging trends in recent negotiations, and practical strategies for protecting source taxation rights.

The book is divided into eight chapters, covering topics such as the impact of global tax standards on West African treaties, policy implications of newer treaty models, and recommendations for ensuring that tax treaties align with national development goals. It also highlights common challenges such as treaty abuse and the risk of unbalanced agreements.

WATAF contributed to this important work through its technical expertise. Tochukwu Sandra Onyemata, Nyatefe Wolali Dotsevi, and Abiodun Adegboye served as technical reviewers on behalf of WATAF, lending their deep regional experience to ensure the publication’s relevance and accuracy.

The collaboration reflects the shared commitment of WATAF and IBFD–CSAT to supporting African tax administrations with evidence-based research and practical tools. With its special focus on international taxation in Africa, IBFD–CSAT continues to play a key role in advancing tax policy and capacity development across the continent.

The book is now freely available for download on the IBFD Open Access platform.