The OECD/G20 Inclusive Framework on BEPS Pillar II rules, i.e., the Global Minimum Tax, introduces a new set of international tax rules that require countries to assess how multinational enterprises operating within their jurisdictions may be affected. For many tax administrations, this requires careful analysis of existing corporate income tax regimes, corporate income tax incentives, and the potential implications for domestic revenue mobilisation.
For countries such as Benin, this requires rigorous data analysis, institutional preparedness and a clear understanding of how multinational enterprises operating locally may be affected by the new global minimum tax framework.
To advance this work, ATAF deployed a technical team to Benin from 16 to 20 February 2026 to work closely with the Direction Générale des Impôts (DGI).
ATAF experts Dr Joelle Traore, Ms Betty Ahwera and Dr Abrams Tagem conducted a comprehensive assessment of multinational enterprises operating within the scope of the Pillar II rules. In collaboration with the DGI, the Investment Promotion Agency and the Ministry of Economy and Finance, the team analysed the existing corporate income tax incentive regime, and are in the process of calculating jurisdictional effective tax rates and estimating potential top-up taxes that could arise under the global minimum tax framework.
The analysis will provide Benin with an evidence-based foundation to assess whether current tax incentives deliver genuine economic value or risk creating exposure to additional taxation under Pillar II. It also strengthens the capacity of national institutions to interpret complex international tax rules and translate them into practical policy decisions.
Beyond the technical analysis, the exercise will give policymakers a clearer view of how global tax reforms intersect with domestic investment strategies. With this insight, Benin will be better positioned to adjust incentive frameworks where necessary, protect its tax base and maintain a balanced
