{"id":169,"date":"2025-04-09T10:20:55","date_gmt":"2025-04-09T10:20:55","guid":{"rendered":"https:\/\/moore-senegal.row.moore-global.com\/?p=169"},"modified":"2025-08-04T14:12:54","modified_gmt":"2025-08-04T14:12:54","slug":"les-prix-de-transfert-entre-enjeux-et-defis","status":"publish","type":"post","link":"https:\/\/www.moore.sn\/en\/les-prix-de-transfert-entre-enjeux-et-defis\/","title":{"rendered":"Transfer pricing: between issues and challenges"},"content":{"rendered":"

The Organisation for Economic Co-operation and Development (OECD) defines transfer pricing as follows \u201cthe prices at which a company transfers tangible assets, intangible assets, or renders services to associated companies\u201d.\u201d<\/em>.
Intra-group transactions now account for almost two-thirds of world trade. The weight of cross-border operations therefore represents a major international tax issue for multinationals, but above all, for governments.   
It is against this backdrop that the OECD, on the initiative of G7 leaders, has launched work to develop mechanisms to combat tax base erosion and indirect profit shifting, notably through greater transparency and harmonization of tax practices. The idea is to provide a tighter control framework for cross-border transactions between \u201crelated\u201d entities. This situation puts multinationals on constant alert to avoid any questioning of their commercial practices in the context of intra-group flows. 
The tax treatment of intra-group transactions is a major issue for governments, and a challenge for multinationals seeking to secure the financial impact of their transactions.<\/p>\n\n\n\n

    \n
  1. Transfer pricing issues for governments<\/strong><\/li>\n<\/ol>\n\n\n\n

    Base erosion, often referred to by the acronym BEPS (Base Erosion and Profit Shifting), refers to the various strategies used by multinational companies to artificially reduce their tax base. These practices include transferring profits to low-tax jurisdictions, by means such as manipulating transfer prices, exploiting differences between the tax regimes applicable in different countries, using complex financial structures or overcharging for services between related entities. In setting their transfer prices, groups make choices that have an immediate and direct impact on the tax base of the countries involved in the transactions.
    States must therefore ensure that companies based in their territory which trade with other related companies based abroad are properly remunerated for the transactions they carry out, and declare the fair share of profits to which they should be entitled in respect of activities carried out on their territory.
    In order to ensure that tax bases in each country are as fair as possible, to avoid conflicts between different tax administrations and distortions of competition between companies, OECD member countries have adopted\u0301s the principle of \u201carm's length price<\/em>\u201dfor intra-group transactions. It means that the price charged between dependent companies must be the same as that which would have been charged on the market\u0301 between two independent companies.
    Although Senegal is not a member of the OECD, it adheres to its principles, which are enshrined in law. The General Tax Code (CGI) stipulates that intra-group transactions must be documented to justify the pricing policy applied. In practical terms, for tax purposes, it is required that the terms agreed by non-arm's length parties in their financial or commercial relationship be those that would be expected if the parties were dealing at arm's length (Articles 17 and 638 of the CGI).
    In addition, this system is reinforced by Directive n\u00b0 C\/DIR.6\/07\/23 on the harmonization of transfer pricing rules, adopted by the Council of Ministers of the Economic Community of West African States (ECOWAS) at its 90th meeting.\u00e8me<\/sup> session, held on July 6 and 7, 2023 in Guinea Bissau. The purpose of the text is to harmonize transfer pricing rules in line with the latest international standards, and to improve legal certainty and the investment climate within ECOWAS. 
    The stakes are high for Senegal, whose tax revenues play a vital role in the constitution of its budget. In fact, in the initial Finance Act for 2024, a target of FCFA 2,820.66 billion has been set for tax revenues. This justifies the Tax Administration's interest in intra-group transactions and their impact on the State budget. Indeed, the subject is of particular importance in that, over the past decade, the State of Senegal has pursued a dynamic policy of promoting capital, particularly foreign capital, through the Plan S\u00e9n\u00e9gal Emergent (PSE). The implementation of this policy has attracted multinationals to make major investments in strategic sectors such as transport infrastructure and services, energy, agriculture and agri-food, water and sanitation, education and training, and health. <\/p>\n\n\n\n

      \n
    1. Challenges for multinationals<\/strong><\/li>\n<\/ol>\n\n\n\n

      In a context where a conceptual and regulatory framework is being put in place, and the tax authorities are tightening their control, multinationals with subsidiaries in Senegal need to be careful in defining their transfer pricing policy and ensuring that it complies with the Senegalese regulatory framework.<\/p>\n\n\n\n

                  2.1. The compliance\u0301 of transfer prices with the arm's length principle<\/strong>
      To limit tax risks, multinationals must ensure that their transfer prices for all intra-group transactions are in line with the arm's length price as defined by the OECD. To do this, the company must carry out a documented analysis of the functions it performs and the risks it assumes (functional analysis), and identify the assets and resources used. It must then determine the method and price of intra-group transactions.
      In addition, the choice of method and the extent of the evidence provided will need to be adapted to each specific situation.<\/p>\n\n\n\n

                  2.2. Compliance with documentary and reporting obligations<\/strong>
      In order to comply with tax regulations in force in Senegal, and to limit any tax risk relating to transfer pricing, Senegalese companies must meet certain documentary and reporting obligations.<\/p>\n\n\n\n

                      2.2.1. Documentation of intra-group transactions<\/strong>Transfer pricing documentation must be available within the company, but must only be provided when formally requested by the tax authorities, particularly when the latter initiate a general accounting audit.
      In this case, the company may be granted a period of 20 days following formal notice. If the documentation is not complete or is not provided to the tax authorities within the aforementioned deadline, a penalty of 0.5% of the amount of the transactions concerned is due (art.667. III. c of the General Tax Code).
      If the required documentation is not made available to the tax authorities on time, or is made available only in part, the tax authorities may claim an indirect transfer of profits and reconstitute the basis normally subject to corporate income tax.<\/p>\n\n\n\n

       2.2.2. Filing a simplified transfer pricing declaration<\/strong>The annual transfer pricing declaration (article 31 of the CGI) applies to all companies subject to documentary obligations. It must be filed at the same time as the income tax return provided for in article 30 of the CGI, i.e. by April 30th of year N+1 at the latest. Failure to file is punishable by a fine of ten (10) million FCFA.<\/p>\n\n\n\n

      2.2.3. Submitting country-by-country declarations<\/strong>The country-by-country declaration (CBCR) includes a country-by-country breakdown of group profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities making up the group.
      It must be filed within 12 months of the end of the financial year.
      The entities covered by this declaration are Senegalese companies that :<\/p>\n\n\n\n

        \n
      • prepare consolidated financial statements ;<\/li>\n\n\n\n
      • directly or indirectly own foreign subsidiaries or branches; ;<\/li>\n\n\n\n
      • generate annual sales of \u2265 491 billion FCFA ;<\/li>\n\n\n\n
      • are not held by a Senegalese or foreign company required to file the \u00abequivalent\u00bb CBCR.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

        Selon la d\u00e9finition de l\u2019Organisation de Coop\u00e9ration et de D\u00e9veloppement \u00c9conomiques (OCDE), les prix de transfert sont \u201cles prix auxquels une entreprise transf\u00e8re des biens corporels, des actifs incorporels, ou rend des services \u00e0 des entreprises associ\u00e9es\u201d.Les op\u00e9rations intragroupes repr\u00e9sentent aujourd\u2019hui pr\u00e8s des deux tiers du commerce mondial. Le poids des op\u00e9rations transfrontali\u00e8res repr\u00e9sente donc un […]<\/p>\n","protected":false},"author":46,"featured_media":167,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"location":[],"class_list":["post-169","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-tva"],"acf":[],"yoast_head":"\nLes prix de transfert : entre enjeux et d\u00e9fis - Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.sn\/en\/les-prix-de-transfert-entre-enjeux-et-defis\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les prix de transfert : entre enjeux et d\u00e9fis - Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse\" \/>\n<meta property=\"og:description\" content=\"Selon la d\u00e9finition de l\u2019Organisation de Coop\u00e9ration et de D\u00e9veloppement \u00c9conomiques (OCDE), les prix de transfert sont \u201cles prix auxquels une entreprise transf\u00e8re des biens corporels, des actifs incorporels, ou rend des services \u00e0 des entreprises associ\u00e9es\u201d.Les op\u00e9rations intragroupes repr\u00e9sentent aujourd\u2019hui pr\u00e8s des deux tiers du commerce mondial. Le poids des op\u00e9rations transfrontali\u00e8res repr\u00e9sente donc un […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.sn\/en\/les-prix-de-transfert-entre-enjeux-et-defis\/\" \/>\n<meta property=\"og:site_name\" content=\"Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-09T10:20:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-04T14:12:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.sn\/wp-content\/uploads\/sites\/6\/2025\/07\/PRIX-DE-TRANSFERT.png\" \/>\n\t<meta property=\"og:image:width\" content=\"712\" \/>\n\t<meta property=\"og:image:height\" content=\"230\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Moore S\u00e9n\u00e9gal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Moore S\u00e9n\u00e9gal\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/les-prix-de-transfert-entre-enjeux-et-defis\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/les-prix-de-transfert-entre-enjeux-et-defis\\\/\"},\"author\":{\"name\":\"Moore S\u00e9n\u00e9gal\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/#\\\/schema\\\/person\\\/f428faf87bbc379222ef766aa3cc5be3\"},\"headline\":\"Les prix de transfert : entre enjeux et d\u00e9fis\",\"datePublished\":\"2025-04-09T10:20:55+00:00\",\"dateModified\":\"2025-08-04T14:12:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/les-prix-de-transfert-entre-enjeux-et-defis\\\/\"},\"wordCount\":1581,\"image\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/les-prix-de-transfert-entre-enjeux-et-defis\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore.sn\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2025\\\/07\\\/PRIX-DE-TRANSFERT.png\",\"articleSection\":[\"Fiscalit\u00e9 & TVA\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/les-prix-de-transfert-entre-enjeux-et-defis\\\/\",\"url\":\"https:\\\/\\\/www.moore.sn\\\/les-prix-de-transfert-entre-enjeux-et-defis\\\/\",\"name\":\"Les prix de transfert : entre enjeux et d\u00e9fis - 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