The training took place as part of ECA’s ongoing collaboration with the Mauritanian Ministry of Finance Tax Authority (Direction Générale des Impôts). The initiative aimed to strengthen tax official’s expertise in areas such as the UN tax treaty models, tax convention negotiations, double tax treaties and withholding tax systems.
The workshop provided Mauritanian officials with practical expertise on international tax treaties, equipping them with valuable insights and strategies for effective negotiation and implementation. The Mauritanian officials learned how to evaluate existing and future double tax treaties in the light of international tax developments and best practices.
The goal of the workshop was to provide Mauritanian officials with a better understanding of the links between international taxation and domestic tax laws, the importance of signing tax treaties with other countries, and provide guidance on the practical implementation of UN tax treaty model articles for cross-border transactions.
The training was held for the benefit of senior Mauritanian tax officials and provided them with a platform to discuss various current topics with UN experts.
Mauritania’s export structure is primarily based on raw materials. This often exposes the country to international price fluctuations and potentially negative impacts on national income. By enhancing national taxation capacities and broadening its tax base, Mauritania would be better placed to enhance and consolidate its national income.
The capacity-building workshop on double tax treaty models was held as part of a long-standing collaboration between the Economic Commission for Africa and Mauritania which previously allowed the migration of the Mauritanian National Accounting System (SCN) towards the SCN2008 base year.