Djibouti

Djibouti has not yet introduced a requirement for the filing of CbC reports, as required under the BEPS Action 13 (CbC reporting) minimum standard.

Djibouti has no tax agreements in force, as reported in its response to the Peer Review questionnaire.

Djibouti n’a aucune convention fiscale en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs.

Djibouti has not yet introduced a requirement for the filing of CbC reports, as required under the BEPS Action 13 (CbC reporting) minimum standard.

Djibouti n'a aucune convention fiscale en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs.

Djibouti has no tax agreements in force as reported in its response to the Peer Review questionnaire.

Djibouti does not yet have legislation in place to implement the BEPS Action 13 minimum standard.

Djibouti n’a aucune convention fiscale en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs.

Djibouti has no tax agreements, as reported in its response to the Peer Review questionnaire.

Djibouti was first reviewed during the 2018/2019 peer review. This report is supplementary to that previous report (OECD, 2018[2]).

Djibouti n'a aucune convention fiscale en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs.

Djibouti has no tax agreements, as reported in its response to the Peer Review questionnaire.

This peer review covers Djibouti’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is included at the end of this report.

This report is Djibouti’s first annual peer review report. Consistent with the agreed methodology this report covers: (i) the domestic legal and administrative framework, (ii) the exchange of information framework as well as (iii) the appropriate use of CbC reports. There is no filing obligation for a CbC report in Djibouti yet.