{"id":174,"date":"2024-07-22T10:26:24","date_gmt":"2024-07-22T10:26:24","guid":{"rendered":"https:\/\/moore-senegal.row.moore-global.com\/?p=174"},"modified":"2025-08-04T14:12:54","modified_gmt":"2025-08-04T14:12:54","slug":"application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus","status":"publish","type":"post","link":"https:\/\/www.moore.sn\/en\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/","title":{"rendered":"Applying VAT to foreign digital services: Numquam duo sine tribus!"},"content":{"rendered":"\n<p>Le Ministre des Finances et du Budget vient, en effet, de prendre un troisi\u00e8me arr\u00eat\u00e9 n\u00b0010698 MFB\/DGID du 27 juin 2024 l\u2019abrogeant seulement un mois apr\u00e8s. Sur le fond, certaines incoh\u00e9rences et non-conformit\u00e9 ont \u00e9t\u00e9 corrig\u00e9es, d\u2019autres persistent encore.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e9ajustement de la p\u00e9riodicit\u00e9 pour la d\u00e9termination de la base d\u2019imposition\u00a0<\/li>\n<\/ul>\n\n\n\n<p>L\u2019arr\u00eat\u00e9 du 21 mai 2024 pr\u00e9voyait une assiette d\u00e9termin\u00e9e sur une base bimensuelle notamment les op\u00e9rations factur\u00e9es en devise, alors que la d\u00e9claration est faite de mani\u00e8re trimestrielle.&nbsp;<\/p>\n\n\n\n<p>Cette incoh\u00e9rence a \u00e9t\u00e9 corrig\u00e9e par l\u2019arr\u00eat\u00e9 du 27 juin 2024 qui dispose en son article 3\u202f: \u00ab les fournisseurs en ligne non-r\u00e9sidents et les plateformes num\u00e9riques \u00e9trang\u00e8res sont tenus, pour la d\u00e9termination de la base imposable trimestrielle d\u00e9clarable, de convertir la valeur de leur vente [\u2026] \u00bb.&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Extension de l\u2019usage du taux moyen aux assujettis locaux\u00a0<\/li>\n<\/ul>\n\n\n\n<p>En plus des fournisseurs en ligne non-r\u00e9sidents et les plateformes num\u00e9riques \u00e9trang\u00e8res qui sont tenus, pour la d\u00e9termination de la base imposable trimestrielle d\u00e9clarable, de convertir la valeur de leurs ventes mensuelles sur la base du taux de change applicable au dernier jour du mois concern\u00e9 publi\u00e9 par la Banque Centrale des Etats de l\u2019Afrique de l\u2019Ouest (BCEAO), l\u2019arr\u00eat\u00e9 du 27 juin 2024 ajoute un troisi\u00e8me alin\u00e9a \u00e0 l\u2019article 3, qui \u00e9tend l\u2019usage du taux moyen aux assujettis locaux en cas de calcul de la taxe d\u00e9ductible mensuelle de leurs chiffres d\u2019affaires imposable \u00e0 la TVA.&nbsp;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Persistance de points de non-conformit\u00e9 l\u00e9gale\u00a0<\/li>\n<\/ul>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Sur l\u2019\u00e9ch\u00e9ance de la d\u00e9claration\u00a0<\/li>\n<\/ol>\n\n\n\n<p>L\u2019\u00e9ch\u00e9ancier de d\u00e9claration de la TVA est maintenu dans les vingt (20) premiers jours suivant chaque trimestre en violation des dispositions de l\u2019item 4 de l\u2019article 363 qui pr\u00e9voit une d\u00e9claration trimestrielle au plus tard le quinze (15) des mois de janvier, avril, juillet et octobre.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Il aurait, \u00e0 notre avis, \u00e9t\u00e9 plus judicieux de reprendre le texte de l\u2019article 363 du CGI ou plus simplement de renvoyer aux dispositions dudit article.&nbsp;<\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>Sur le non-respect du principe de d\u00e9duction de la TVA\u00a0<\/li>\n<\/ol>\n\n\n\n<p>L\u2019arr\u00eat\u00e9 du 27 juin 2024 permet, \u00e0 travers l\u2019alin\u00e9a 3 de l\u2019article 3 susvis\u00e9, aux assujettis locaux d\u2019imputer la TVA d\u00e9ductible relative aux prestations num\u00e9riques, sur leurs d\u00e9clarations mensuelles.&nbsp;<\/p>\n\n\n\n<p>Cette disposition est cependant contraire au principe pos\u00e9 par l\u2019article 374.2 du CGI qui pr\u00e9voit que \u00ab\u202fle droit \u00e0 d\u00e9duction prend naissance au moment o\u00f9 la taxe d\u00e9ductible devient exigible chez le fournisseur\u202f\u00bb.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Ministre des Finances et du Budget vient, en effet, de prendre un troisi\u00e8me arr\u00eat\u00e9 n\u00b0010698 MFB\/DGID du 27 juin 2024 l\u2019abrogeant seulement un mois apr\u00e8s. Sur le fond, certaines incoh\u00e9rences et non-conformit\u00e9 ont \u00e9t\u00e9 corrig\u00e9es, d\u2019autres persistent encore.&nbsp; L\u2019arr\u00eat\u00e9 du 21 mai 2024 pr\u00e9voyait une assiette d\u00e9termin\u00e9e sur une base bimensuelle notamment les op\u00e9rations [&hellip;]<\/p>\n","protected":false},"author":46,"featured_media":175,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"location":[],"class_list":["post-174","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite-tva"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Application de la TVA sur les Services Num\u00e9riques\u202f Etrangers : Numquam duo sine tribus\u202f! - 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\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Application de la TVA sur les Services Num\u00e9riques\u202f Etrangers : Numquam duo sine tribus\u202f! - Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse\" \/>\n<meta property=\"og:description\" content=\"Le Ministre des Finances et du Budget vient, en effet, de prendre un troisi\u00e8me arr\u00eat\u00e9 n\u00b0010698 MFB\/DGID du 27 juin 2024 l\u2019abrogeant seulement un mois apr\u00e8s. Sur le fond, certaines incoh\u00e9rences et non-conformit\u00e9 ont \u00e9t\u00e9 corrig\u00e9es, d\u2019autres persistent encore.&nbsp; L\u2019arr\u00eat\u00e9 du 21 mai 2024 pr\u00e9voyait une assiette d\u00e9termin\u00e9e sur une base bimensuelle notamment les op\u00e9rations [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.sn\/en\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/\" \/>\n<meta property=\"og:site_name\" content=\"Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse\" \/>\n<meta property=\"article:published_time\" content=\"2024-07-22T10:26:24+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\/freepik-export-202407221140061KN6.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"712\" \/>\n\t<meta property=\"og:image:height\" content=\"306\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\\\/\"},\"author\":{\"name\":\"Moore S\u00e9n\u00e9gal\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/#\\\/schema\\\/person\\\/f428faf87bbc379222ef766aa3cc5be3\"},\"headline\":\"Application de la TVA sur les Services Num\u00e9riques\u202f Etrangers : Numquam duo sine tribus\u202f!\",\"datePublished\":\"2024-07-22T10:26:24+00:00\",\"dateModified\":\"2025-08-04T14:12:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\\\/\"},\"wordCount\":456,\"image\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore.sn\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2025\\\/07\\\/freepik-export-202407221140061KN6.jpeg\",\"articleSection\":[\"Fiscalit\u00e9 &amp; TVA\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\\\/\",\"url\":\"https:\\\/\\\/www.moore.sn\\\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\\\/\",\"name\":\"Application de la TVA sur les Services Num\u00e9riques\u202f Etrangers : Numquam duo sine tribus\u202f! - Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore.sn\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2025\\\/07\\\/freepik-export-202407221140061KN6.jpeg\",\"datePublished\":\"2024-07-22T10:26:24+00:00\",\"dateModified\":\"2025-08-04T14:12:54+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/#\\\/schema\\\/person\\\/f428faf87bbc379222ef766aa3cc5be3\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.moore.sn\\\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.moore.sn\\\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.moore.sn\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2025\\\/07\\\/freepik-export-202407221140061KN6.jpeg\",\"contentUrl\":\"https:\\\/\\\/www.moore.sn\\\/wp-content\\\/uploads\\\/sites\\\/6\\\/2025\\\/07\\\/freepik-export-202407221140061KN6.jpeg\",\"width\":712,\"height\":306},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.moore.sn\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Application de la TVA sur les Services Num\u00e9riques\u202f Etrangers : Numquam duo sine tribus\u202f!\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/#website\",\"url\":\"https:\\\/\\\/www.moore.sn\\\/\",\"name\":\"Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse\",\"description\":\"This is the base site for Moore Global\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.moore.sn\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.moore.sn\\\/#\\\/schema\\\/person\\\/f428faf87bbc379222ef766aa3cc5be3\",\"name\":\"Moore S\u00e9n\u00e9gal\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cf0d9c79204bd3444b539f247b7c24bc1f6ad8ce50f5f32f9bf4f1ee1b41c768?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cf0d9c79204bd3444b539f247b7c24bc1f6ad8ce50f5f32f9bf4f1ee1b41c768?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cf0d9c79204bd3444b539f247b7c24bc1f6ad8ce50f5f32f9bf4f1ee1b41c768?s=96&d=mm&r=g\",\"caption\":\"Moore S\u00e9n\u00e9gal\"},\"url\":\"https:\\\/\\\/www.moore.sn\\\/en\\\/author\\\/cheikh\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Application de la TVA sur les Services Num\u00e9riques\u202f Etrangers : Numquam duo sine tribus\u202f! - Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore.sn\/en\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/","og_locale":"en_US","og_type":"article","og_title":"Application de la TVA sur les Services Num\u00e9riques\u202f Etrangers : Numquam duo sine tribus\u202f! - Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse","og_description":"Le Ministre des Finances et du Budget vient, en effet, de prendre un troisi\u00e8me arr\u00eat\u00e9 n\u00b0010698 MFB\/DGID du 27 juin 2024 l\u2019abrogeant seulement un mois apr\u00e8s. Sur le fond, certaines incoh\u00e9rences et non-conformit\u00e9 ont \u00e9t\u00e9 corrig\u00e9es, d\u2019autres persistent encore.&nbsp; L\u2019arr\u00eat\u00e9 du 21 mai 2024 pr\u00e9voyait une assiette d\u00e9termin\u00e9e sur une base bimensuelle notamment les op\u00e9rations [&hellip;]","og_url":"https:\/\/www.moore.sn\/en\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/","og_site_name":"Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse","article_published_time":"2024-07-22T10:26:24+00:00","article_modified_time":"2025-08-04T14:12:54+00:00","og_image":[{"width":712,"height":306,"url":"https:\/\/www.moore.sn\/wp-content\/uploads\/sites\/6\/2025\/07\/freepik-export-202407221140061KN6.jpeg","type":"image\/jpeg"}],"author":"Moore S\u00e9n\u00e9gal","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Moore S\u00e9n\u00e9gal","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.moore.sn\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/#article","isPartOf":{"@id":"https:\/\/www.moore.sn\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/"},"author":{"name":"Moore S\u00e9n\u00e9gal","@id":"https:\/\/www.moore.sn\/#\/schema\/person\/f428faf87bbc379222ef766aa3cc5be3"},"headline":"Application de la TVA sur les Services Num\u00e9riques\u202f Etrangers : Numquam duo sine tribus\u202f!","datePublished":"2024-07-22T10:26:24+00:00","dateModified":"2025-08-04T14:12:54+00:00","mainEntityOfPage":{"@id":"https:\/\/www.moore.sn\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/"},"wordCount":456,"image":{"@id":"https:\/\/www.moore.sn\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore.sn\/wp-content\/uploads\/sites\/6\/2025\/07\/freepik-export-202407221140061KN6.jpeg","articleSection":["Fiscalit\u00e9 &amp; TVA"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.moore.sn\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/","url":"https:\/\/www.moore.sn\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/","name":"Application de la TVA sur les Services Num\u00e9riques\u202f Etrangers : Numquam duo sine tribus\u202f! - Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse","isPartOf":{"@id":"https:\/\/www.moore.sn\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.moore.sn\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/#primaryimage"},"image":{"@id":"https:\/\/www.moore.sn\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore.sn\/wp-content\/uploads\/sites\/6\/2025\/07\/freepik-export-202407221140061KN6.jpeg","datePublished":"2024-07-22T10:26:24+00:00","dateModified":"2025-08-04T14:12:54+00:00","author":{"@id":"https:\/\/www.moore.sn\/#\/schema\/person\/f428faf87bbc379222ef766aa3cc5be3"},"breadcrumb":{"@id":"https:\/\/www.moore.sn\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moore.sn\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.moore.sn\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/#primaryimage","url":"https:\/\/www.moore.sn\/wp-content\/uploads\/sites\/6\/2025\/07\/freepik-export-202407221140061KN6.jpeg","contentUrl":"https:\/\/www.moore.sn\/wp-content\/uploads\/sites\/6\/2025\/07\/freepik-export-202407221140061KN6.jpeg","width":712,"height":306},{"@type":"BreadcrumbList","@id":"https:\/\/www.moore.sn\/application-de-la-tva-sur-les-services-numeriques-etrangers-numquam-duo-sine-tribus\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.moore.sn\/"},{"@type":"ListItem","position":2,"name":"Application de la TVA sur les Services Num\u00e9riques\u202f Etrangers : Numquam duo sine tribus\u202f!"}]},{"@type":"WebSite","@id":"https:\/\/www.moore.sn\/#website","url":"https:\/\/www.moore.sn\/","name":"Rejoignez une \u00e9quipe engag\u00e9e et ambitieuse","description":"This is the base site for Moore Global","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moore.sn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.moore.sn\/#\/schema\/person\/f428faf87bbc379222ef766aa3cc5be3","name":"Moore Senegal","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/cf0d9c79204bd3444b539f247b7c24bc1f6ad8ce50f5f32f9bf4f1ee1b41c768?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/cf0d9c79204bd3444b539f247b7c24bc1f6ad8ce50f5f32f9bf4f1ee1b41c768?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/cf0d9c79204bd3444b539f247b7c24bc1f6ad8ce50f5f32f9bf4f1ee1b41c768?s=96&d=mm&r=g","caption":"Moore S\u00e9n\u00e9gal"},"url":"https:\/\/www.moore.sn\/en\/author\/cheikh\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moore.sn\/en\/wp-json\/wp\/v2\/posts\/174","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moore.sn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moore.sn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moore.sn\/en\/wp-json\/wp\/v2\/users\/46"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moore.sn\/en\/wp-json\/wp\/v2\/comments?post=174"}],"version-history":[{"count":0,"href":"https:\/\/www.moore.sn\/en\/wp-json\/wp\/v2\/posts\/174\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.moore.sn\/en\/wp-json\/wp\/v2\/media\/175"}],"wp:attachment":[{"href":"https:\/\/www.moore.sn\/en\/wp-json\/wp\/v2\/media?parent=174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moore.sn\/en\/wp-json\/wp\/v2\/categories?post=174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moore.sn\/en\/wp-json\/wp\/v2\/tags?post=174"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.moore.sn\/en\/wp-json\/wp\/v2\/location?post=174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}