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Dématérialisation des déclarations sociales au Sénégal

Tax & VAT

Dematerialization of social declarations in Senegal

The dematerialization of administrative procedures is one of the major challenges facing the Senegalese administration...

Les prix de transfert : entre enjeux et défis

Tax & VAT

Transfer pricing: between issues and challenges

As defined by the Organisation for Economic Co-operation and Development (OECD), transfer pricing...

Guide pratique de l'Administrateur

Internal Audit & Control

Practical Administrator's Guide

Vous avez été nommé administrateur ou représentant permanent d’une personne morale administrateur d’une sociét�…

Application de la TVA sur les Services Numériques  Etrangers : Numquam duo sine tribus !

Tax & VAT

Applying VAT to foreign digital services: Numquam duo sine tribus!

The Minister of Finance and Budget has just issued a third order n°010698 MFB/DGID dated June 27, 2...

Tva sur les prestations de services numériques réalisées par les assujettis étrangers : Vers un troisième arrêté

Tax & VAT

VAT on digital services supplied by foreign taxable persons: Towards a third decree

The Minister of Finance and Budget has just issued a new order n°006775 MFB/DGID dated May 21, 2024 which repeals and...

L'approbation des comptes annuels : les principales étapes

Accounting & Closing

Approving the annual financial statements: the main stages

Approval of the annual financial statements: the main stages Approval of the annual financial statements is a...

Externaliser l’audit ‘interne’ ? oui, c’est possible

Internal Audit & Control

Outsourcing 'internal' auditing? yes, it's possible!

The new auditing standards (published in January 2024) reiterate the possibility of using an exte...

Les bonnes pratiques dans les comités d'audit

Internal Audit & Control

Best practices on audit committees

Audit committees are an essential component of corporate governance. It reinforces the independence ...

Comment optimiser la gestion des déficits reportables ?

Financial Management & Treasury

How to optimize the management of losses carried forward?

Tax lawmakers have made it possible for taxpayers to carry forward or offset tax deficits...

Impact et enjeux de la réforme de la TVA sur les services numériques

Tax & VAT

Impact and challenges of VAT reform on digital services

Selon ces dispositions, les prestations de services numériques, définies comme des fournitures automatisées sur un r�…

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