Mauritania

Mauritania has exchange of information relationships with 10 jurisdictions through 10 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Senegal DTC  9 Jan 1971  1971-01-09 1 Jan 1973  1973-01-01 Yes No
Algeria DTC  23 Jul 1990  1990-07-23 1 Jan 1994  1994-01-01 Unreviewed No
France DTC  15 Nov 1967  1967-11-15 1 Mar 1969  1969-03-01 Yes No
Kuwait DTC  27 Dec 2009  2009-12-27 not yet in force  1900-01-01 Unreviewed No
Tunisia DTC  23 Jul 1990  1990-07-23 1 Jan 1994  1994-01-01 Yes No
Sudan DTC  22 Dec 2009  2009-12-22 not yet in force  1900-01-01 Unreviewed No
Morocco DTC  23 Jul 1990  1990-07-23 1 Jan 1994  1994-01-01 Yes No
United Arab Emirates DTC  21 Oct 2015  2015-10-21 not yet in force  1900-01-01 Yes No
Qatar DTC  25 Dec 2003  2003-12-25 not yet in force  1900-01-01 Yes No
Libya DTC  23 Jul 1990  1990-07-23 1 Jan 1994  1994-01-01 Unreviewed No