Harmful Tax Practices – 2024 Peer Review Reports on the Exchange of Information on Tax Rulings

Mauritania

Mauritania did not provide a completed peer review questionnaire to the Secretariat. It is not known whether Mauritania has implemented the transparency framework in line with the terms of reference (OECD, 2021[1]) (ToR) for the calendar year 2024 (year in review). Mauritania receives two recommendations on this point for the year in review covering the information gathering process (ToR I.A) and the exchange of information (ToR II.B).

In the prior year report, Mauritania received the same two recommendations. As they have not been addressed, the recommendations remain in place.

It is not known whether Mauritania can legally issue any types of ruling within the scope of the transparency framework, or whether in practice Mauritania issued any such rulings.

Information gathering process (ToR I.A)

1. Mauritania was not yet able to complete the peer review questionnaire. It is not known whether Mauritania has implemented the transparency framework during the year in review.

Conclusion on section A

2. Mauritania is recommended to ensure that it has put in place an information gathering process to identify all relevant past and future rulings and all potential exchange jurisdictions and to implement a review and supervision mechanism, as soon as possible (ToR I.A).

Exchange of information (ToR II.B)

Legal basis for spontaneous exchange of information (ToR II.B.1, II.B.2)

3. It is not known whether Mauritania has the necessary domestic legal basis to exchange information spontaneously. Mauritania is recommended to put in place a domestic legal framework allowing spontaneous exchange of information on rulings if needed.

4. Mauritania has international agreements permitting spontaneous exchange of information, including being a party to (i) the Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol (OECD/Council of Europe, 2011[2]) (“the Convention”), and (ii) bilateral agreements in force with 3 jurisdictions.1

Completion and exchange of templates (ToR II.B.3, II.B.4, II.B.5, II.B.6, II.B.7)

5. It is not known whether Mauritania has put in place a process to exchange information on rulings in accordance with the form and timelines required by the transparency framework. Mauritania is recommended to ensure the timely exchange of information on rulings in the form required by the transparency framework.

6. As it is not known whether exchanges took place in the year of review, no data on the timeliness of exchanges can be reported.

Conclusion on section B

7. Mauritania is recommended to put in place a domestic legal framework allowing spontaneous exchange of information on rulings and develop a process to complete the templates on relevant rulings and to ensure that the exchanges of information on rulings occur in accordance with the form and timelines under the transparency framework (ToR II.B).

Statistics (ToR IV.D)

8. As it is not known whether information on rulings was exchanged by Mauritania for the year in review, no statistics can be reported.

Matters related to intellectual property regimes (ToR I.A.1.3)

9. Mauritania does not offer an intellectual property regime for which transparency requirements under the Action 5 Report (OECD, 2015[3]) were imposed.

Summary of recommendations on implementation of the transparency framework

 

Aspect of implementation of the transparency framework that should be improved	Recommendation for improvement
It is not known whether Mauritania has implemented the transparency framework during the year in review.	Mauritania is recommended to ensure that it has put in place an information gathering process to identify all relevant past and future rulings and all potential exchange jurisdictions and to implement a review and supervision mechanism, as soon as possible. This recommendation remains unchanged since the last year’s peer review report.
It is not known whether Mauritania has put in place a process to exchange information on rulings in accordance with the form and timelines required by the transparency framework. Mauritania is recommended to ensure the timely exchange of information on rulings in the form required by the transparency framework.	Mauritania is recommended to put in place a domestic legal framework allowing spontaneous exchange of information on rulings and develop a process to complete the templates on relevant rulings and to ensure that the exchanges of information on rulings occur in accordance with the form and timelines under the transparency framework. This recommendation remains unchanged since the last year’s peer review report.

Note

← 1.  Participating jurisdictions to the Convention are available here: www.oecd.org/tax/exchange-of-tax-information/convention-on-mutual-administrative-assistance-in-tax-matters.htm. Mauritania also has bilateral agreements with France, Senegal and United Arab Emirates.