财政收入透明度和收入变化世界论坛：2026年（德乌西埃周期，第一阶段）：关于按需收入变化的成对检验报告

Investment Rating - The report does not explicitly provide an investment rating for the industry or jurisdiction being analyzed [5]. Core Insights - The report evaluates Benin's compliance with the standard of transparency and exchange of information on request, indicating that while the legal framework is in place, improvements are necessary in several areas, particularly regarding the availability and access to information [37][54]. - Benin has signed and ratified the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and is working towards compliance with international standards [40]. - The report highlights that the legal framework for identifying beneficial owners is inadequate, and there are significant gaps in the availability and updating of information related to beneficial ownership and accounting records [46][49]. Summary by Sections Overview of Benin - Benin is located in West Africa with a population of approximately 14.7 million as of 2024, and its economy is primarily based on agriculture and raw material exports [65][66]. - The country is a member of the Economic Community of West African States (ECOWAS) and the West African Economic and Monetary Union (UEMOA) [65]. Availability of Information - The report identifies that improvements are needed in the availability of information regarding identity and ownership, accounting data, and banking information [38]. - Legal provisions require companies to maintain information on their beneficial owners, but the implementation is lacking [44][49]. Access to Information - The legal framework allows the tax administration to access documents held by entities, but there are limitations in accessing information from other obligated entities under anti-money laundering laws [53]. - The report notes that Benin has a limited practice of exchanging information, having received only four requests for information in the past three years [52]. Exchange of Information - Benin's network for exchanging information covers 156 partners, but the practical implementation of this exchange is yet to be evaluated [51][52]. - The report emphasizes the need for Benin to enhance its legal framework to ensure effective communication and access to information for tax purposes [53]. Recommendations - The report recommends that Benin strengthen its legal and operational framework to ensure the identification of beneficial owners and the availability of accounting records [46][50]. - It also suggests that the country should ensure the timely updating of information related to beneficial ownership and banking records [49].