Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Benin

Recent developments relating to MAP in Benin prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Entry into force of a tax treaty with Morocco in 2022.

• Signing of a tax treaty with Rwanda in 2023.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

Benin is yet to be peer reviewed under Action 14.

Tax treaty network of Benin

• seven treaties, applicable to 14 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: not signed.

Table 1. State of play of Benin's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
5	No information	No information

Source: OECD

Benin's MAP programme

Organisation of competent authority function

• seven persons:

  • one head of unit

  • seven persons working on MAP cases (all of which work on other tasks as well).

• contact persons for MAP requests:

  • Monsieur Romuald WADAGNI

    Ministre de l’Economie et des Finances du Bénin

    Tel : [phone]

    [e-mail]

    Boîte Postale : 01-302 COTONOU-BENIN.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Benin did not provide the relevant information.
MAP profile	12 January 2018	https://www.oecd.org/tax/dispute/Benin-Dispute-Resolution-Profile.pdf

Overview of Benin's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-benin.pdf for details with respect to Benin's MAP Statistics.

Cases closed in 2022

No MAP cases were closed by Benin in 2022.

Figure 2. Evolution of Benin's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Benin’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	0	1	0	1
Other cases	0	0	0	0
Total	0	1	0	1

Source: OECD

Table 4. Benin’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	0	N/A	0	N/A
Other cases	0	N/A	0	N/A	0	N/A
All cases	0	N/A	0	N/A	0	N/A

Source: OECD