税务透明度和信息交换全球论坛：布基纳法索2025年（第二轮，第一阶段）：关于应要求交换信息的同行审议报告

Peer Review Report on the Exchange of Informationon RequestBURKINA FASO2025(Second Round, Phase 1) Global Forumon Transparencyand Exchangeof Informationfor Tax Purposes:Burkina Faso 2025(Second Round,Phase 1) PEER REVIEW REPORT ON THE EXCHANGEOF INFORMATION ON REQUEST This peer review report was approved by the Peer Review and Monitoring Group of theGlobal Forum on Transparency and Exchange of Information for Tax Purposes (GlobalForum) on 12 February 2025 and adopted by the Global Forum members on 12 March2025. It was prepared for publication by the Global Forum Secretariat. This document, as well as any data and map included herein, are without prejudice to thestatus of or sovereignty over any territory, to the delimitation of international frontiers andboundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevantIsraeli authorities. The use of such data by the OECD is without prejudice to the status ofthe Golan Heights, East Jerusalem and Israeli settlements in the West Bank under theterms of international law. Note by the Republic of Türkiye The information in this document with reference to “Cyprus” relates to the southern part ofthe Island. There is no single authority representing both Turkish and Greek Cypriot peopleon the Island. Türkiye recognises the Turkish Republic of Northern Cyprus (TRNC). Until alasting and equitable solution is found within the context of the United Nations, Türkiyeshall preserve its position concerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European UnionThe Republic of Cyprus is recognised by all members of the United Nations with theexception of Türkiye. The information in this document relates to the area under theeffective control of the Government of the Republic of Cyprus. Please cite this publication as: OECD (2025),Global Forum on Transparency and Exchange of Information for Tax Purposes:Burkina Faso 2025 (Second Round, Phase1): Peer Review Report on the Exchange ofInformation on Request, Global Forum on Transparency and Exchange of Information for TaxPurposes, OECD Publishing, Paris,https://doi.org/10.1787/e5691e31-en. Global Forum on Transparency and Exchange of Information for Tax PurposesISSN 2219-469X (online) Photo credits:OECD with cover illustration by Renaud Madignier. Corrigenda to OECD publications may be found at:https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2025 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you acceptto be bound by the terms of this licence (https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work. Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD.The opinions expressed and arguments employed in this adaptation should not be reported as representing the official viewsof the OECD or of its Member countries. You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorsesyour use of the work. Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration(PCA) Arbitration Rules 2012. The seat of arbitration shall be Paris (France). The number of arbitrators shall be one. Tableof contents Reader’s guide. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5Abbreviations and acronyms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9Executive summary. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11Summary of determinations and recommendations. . . . . . . . . . . . . . . . . . . . .15Overview of Burkina Faso. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 PartA: Availability of information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25 A.1. Legal and beneficial ownership and identity information. . . . . . . . . . . . . . . .25A.2. Accounting records. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .61A.3. Banking information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .68 PartB: Access to information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73 B.1. Competent authority’s ability to obtain and provide information. . . . . . . . . .73B.2. Notification requirements, rights and safeguards. . . . . . . . . . . . . . . . . . . . .80 PartC: Exchange of information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .81 C.1. Exchange of information mechanisms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .81C.2. Exchang