Base erosion and profit shifting

OECD and Francophone African officials meet in Senegal to discuss BEPS implementation and solutions to the tax challenges of digitalisation


18/10/2019 - Over 50 delegates from 13 African countries, as well as international and regional organisations, technical co-operation agencies, Senegalese business, civil society and academia gathered in Saly, Senegal, on 15-17 October 2019 for the Third Regional Meeting on BEPS for Francophone Countries. This was the latest in a series of regional meetings offering participants from different regions in the world the opportunity to provide their views and input into the OECD/G20 Inclusive Framework on BEPS from a regional perspective and in a regional setting.


This meeting was organised by the Direction générale des impôts et des domaines (DGID) of Senegal, in collaboration with the Organidation for Economic Co-operation and Development (OECD) and the Cercle de réflexion et d'échange des dirigeants des administrations fiscales (CREDAF). It was opened by Mr. Aziz Gueye, Co-ordinator of the DGID, and Mr. Jean-Marc Niel, Secretary-General of CREDAF and was co-chaired by Mr. Amadou Abdoulaye Badiane, Director of Legislation and International Co-operation at the DGID and Mr. Daniel Hippolyte Bickoe, Head of the International Tax Relations Unit at the General Tax Directorate of Cameroon.


Third Regional Meeting on BEPS for Francophone Countries


Participants discussed in depth the work to develop a consensus solution to the tax challenges arising from the digitalisation of the economy and underlined their commitment to participate actively. They also discussed the latest developments concerning the implementation of the BEPS minimum standards, and shared their experience and the difficulties encountered in this area.


Mr. Gueye welcomed "this meeting is part of a participatory and inclusive approach and allows developing countries to have their voice heard on the work on fiscal challenges related to the digitisation of the economy."


Representatives of CREDAF member countries also worked on practical case studies on Country-by-Country Reporting (BEPS Action 13) and preferential tax regimes (BEPS Action 5).


Updates were provided on the development of toolkits to support low-income countries and the range of capacity-building initiatives proposed by the OECD made available to strengthen countries' tax systems and administrations, including the joint OECD/UNDP initiative Tax Inspectors Without Borders (TIWB) and OECD's new e-learning courses on international tax topics.


The outcomes of the meeting are available in the  (available in French).


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