The Impact of Transfer Pricing: The Senegalese Branch and the Foreign Head Office (By Centurion Tax and Investment Desk) - Afrik-news.com : Africa news, Maghreb news
By Centurion Tax and Investment Desk With the enforcement of the new law (No. 2018 - 10 of March 30, 2018) enacted in March 2018 which amended certain provisions of the General Tax Code (CGI), the Senegalese legislator has strengthened and finalized the fiscal measures on transfer pricing. Reforms in transfer pricing were introduced in 2012 in line with the global fight against tax base erosion and profit shifting (BEPS). Senegal is a member of the inclusive framework of the Organization for Economic Cooperation and Development (OECD) on BEPS, which currently includes 100 countries. Senegal h...
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