The publication of B.A.T. reports is voluntary and at the discretion of the tax authorities being assessed. To date, all tax authorities have chosen to publish their assessment results. They can be accessed below.

Assessments

Base Erosion and Profit Shifting Assessment Tool (B.A.T.) Report Uganda

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Uganda Report

Published: 2023

Base Erosion and Profit Shifting Assessment Tool (B.A.T.) Assessment Report Benin

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Benin report

Published: 2022