Domestic Tax

The International Tax Section is domiciled within the Domestic Tax Department of the Liberia Revenue Authority (LRA) and reports directly to the Commissioner for Domestic Tax. It is responsible for managing and coordinating all matters related to cross-border taxation and international fiscal cooperation. The Section plays a vital role in safeguarding Liberia’s tax interests in the global economy by promoting fairness, transparency, and compliance in international taxation.
Its main functions include administering international tax agreements such as Double Taxation Treaties (DTTs) to prevent tax evasion and double taxation; ensuring that multinational companies comply with Liberia’s tax laws, including transfer pricing regulations; representing Liberia in regional and global tax forums such as ECOWAS, ATAF, WATAF, and the OECD to strengthen cooperation and align national practices with international standards; advising the government on international tax policy, treaties, and reforms to enhance domestic revenue mobilization; and monitoring cross-border transactions to ensure fair taxation of foreign investments and international trade activities.

The International Tax Section operates through three specialized units, each with distinct responsibilities:

1. Transfer Pricing Unit: Responsible for ensuring that transactions between related and associated entities are conducted at arm’s length. It performs risk analyses for the selection of transfer pricing cases and conducts audits to ensure compliance with transfer pricing regulations.
2. Exchange of Information Unit: Handles the exchange of tax information with other jurisdictions in line with international legal instruments such as Double Taxation Agreements (DTAs), Tax Information Exchange Agreements (TIEAs), and the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. This enhances transparency and supports global efforts to combat tax evasion.
3. Base Erosion and Profit Shifting (BEPS) Unit: Works closely with international partners in implementing BEPS actions and meeting minimum global tax standards. It monitors international developments and ensures that Liberia remains compliant with evolving global tax norms and best practices.

Through these units, the International Tax Section serves as a key bridge between Liberia’s domestic tax system and the international tax community—ensuring effective participation, compliance, and benefit from the global tax framework. The International Tax Section is headed by a Manager.

Mr. Maxwell B. Dogba,
Manager,
maxwell.dogba@lra.gov.lr
+231-886727831