This area of intervention is covered by the OECD. It seeks to build the capacity of tax and customs administrations in fighting tax evasion, illicit financial flows and tax, fraud.

The fight against tax base erosion and profit shifting is strengthened

  • 1. A regional directive

    The proposition of a regional directive on the management of transfer pricing, base erosion, and tax avoidance to ensure fair competition for all companies

  • 2. National legislation

    The integration of the directive into the positive law of the Member States (MS) or the adjustment of the national legislation in force

  • 3. A training program

    Definition and implementation of a training program for previously targeted designated staff from the MS and the two (02) regional organizations

  • 4. An information exchange system

    Definition and development of an information exchange system among ECOWAS countries

  • 5. A regional price database

    Development of a regional database of comparable prices, relating to each country’s specific characteristics and economic infrastructure

  • 6. Good practices

    Analysis of international tax treaties signed by ECOWAS Member States to develop good practices

  • 7. Awareness workshops

    Organizing awareness-building workshops where business experts, tax administrations, and civil society can discuss transfer pricing issues

  • 8. A regional coordination

    Establishment of a regional advisory coordination on transfer pricing – bringing together representatives from the tax and customs administration, tax advisors, and transnational companies

The fight against illicit financial flows and tax fraud is strengthened

  • 1. Regional training workshops

    Establishment of regional training and awareness workshops on tax transparency and international exchange of information

  • 2. Support to MS

    Support to MS on the exchange of information: automatic exchange of information, exchange of information on beneficial owners, membership of the Global Forum on Transparency and Exchange of Information, considering international standards on transparency and exchange of information, training of MS personnel

  • 3. Participation of MS

    Participation of ECOWAS MS in workshops on fighting corruption and promoting ethics in tax and customs matters

  • 4. Support to MS Specialists

    Support to MS specialists on complex tax audits involving sensitive and/or smuggled products (cement, corn, gasoline, gold, natural resources, etc.), on tax aspects of Public-Private Partnerships (PPP), and on all audits related to international taxation

  • 5. Good Practice Guide

    Development of a guide of good practices for tax audits

  • 6. Integrity and transparency of institutions

    Strengthening the integrity and transparency of governance institutions – Exchange of experiences (annual seminar) of the MS relating to anti-corruption in the public sector with the participation of civil society (accountability)