{"id":9378,"date":"2026-03-21T06:49:00","date_gmt":"2026-03-21T06:49:00","guid":{"rendered":"https:\/\/ataftax.org\/fr\/?post_type=news&p=9378"},"modified":"2026-04-28T06:51:48","modified_gmt":"2026-04-28T06:51:48","slug":"la-sierra-leone-renforce-lapplication-des-prix-de-transfert-dans-le-secteur-extractif","status":"publish","type":"news","link":"https:\/\/ataftax.org\/fr\/pt-pt\/news\/la-sierra-leone-renforce-lapplication-des-prix-de-transfert-dans-le-secteur-extractif\/","title":{"rendered":"La Sierra Leone renforce l\u2019application des prix de transfert dans le secteur extractif"},"content":{"rendered":"\r\n
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En Sierra Leone, la fiscalit\u00e9 des multinationales du secteur extractif prend de l\u2019ampleur gr\u00e2ce \u00e0 un soutien cibl\u00e9 sur les prix de transfert.
\nEn collaboration avec des responsables de l\u2019Autorit\u00e9 sierra-l\u00e9onaise des recettes (NRA), l\u2019ATAF a apport\u00e9 un soutien concret, ancr\u00e9 dans les r\u00e9alit\u00e9s de la fiscalit\u00e9 des activit\u00e9s mini\u00e8res, p\u00e9troli\u00e8res et gazi\u00e8res.<\/p>\n

Le travail portait sur des sc\u00e9narios d\u2019audit concrets, examinant comment la valeur est cr\u00e9\u00e9e tout au long des cha\u00eenes de valeur extractives et comment cette valeur doit \u00eatre prise en compte \u00e0 des fins fiscales. Il a \u00e9galement permis de d\u00e9cortiquer certains des domaines les plus complexes auxquels les administrations sont confront\u00e9es dans la pratique, notamment la tarification des minerais aux diff\u00e9rentes \u00e9tapes de la production, l\u2019application des m\u00e9thodes de prix de transfert et l\u2019utilisation de structures telles que les centres de commercialisation et les transferts indirects offshore.<\/p>\n

L\u2019approche \u00e9tait d\u00e9lib\u00e9r\u00e9ment pratique. Les sessions s\u2019articulaient autour des d\u00e9fis r\u00e9els auxquels est confront\u00e9e l\u2019administration fiscale nationale, cr\u00e9ant ainsi un espace pour tester des approches, poser des questions et examiner les probl\u00e8mes en d\u00e9tail.<\/p>\n

L\u2019assistance a \u00e9galement port\u00e9 sur certains aspects du cadre juridique r\u00e9gissant l\u2019imposition des multinationales du secteur, en mettant l\u2019accent sur l\u2019application des r\u00e8gles existantes dans des accords transfrontaliers de plus en plus complexes.<\/p>\n <\/div>\r\n \r\n

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La capacit\u00e9 de l\u2019Afrique \u00e0 financer son d\u00e9veloppement d\u00e9pend de plus en plus du renforcement de la mobilisation des ressources int\u00e9rieures, ainsi que d\u2019institutions et de dirigeants capables de transformer cette ambition en r\u00e9sultats concrets<\/h3>\r\n <\/div>\r\n\r\n
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TRIBUNE LIBRE: L\u2019infrastructure manquante pour la mobilisation des recettes int\u00e9rieures<\/h3>\r\n <\/div>\r\n\r\n
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Des engagements de S\u00e9ville \u00e0 la mise en \u0153uvre : renforcer la mobilisation des ressources int\u00e9rieures en Afrique<\/h3>\r\n <\/div>\r\n\r\n
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Le r\u00f4le qu\u2019a jou\u00e9 l’ATAF dans la cr\u00e9ation du R\u00e9seau des Femmes des Imp\u00f4ts du Gabon<\/h3>\r\n <\/div>\r\n\r\n
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L\u2019ATAF soutient les avanc\u00e9es du Botswana en mati\u00e8re de TVA pour la r\u00e9forme des t\u00e9l\u00e9services, avec 400 millions de pula du Botswana (300 millions de dollars am\u00e9ricains) de recettes suppl\u00e9mentaires en perspective<\/h3>\r\n <\/div>\r\n\r\n
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Les douanes camerounaises renforcent leurs capacit\u00e9s de recherche avec le soutien de l\u2019ATAF<\/h3>\r\n <\/div>\r\n\r\n
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De l\u2019engagement \u00e0 la mise en \u0153uvre : Le parcours de l\u2019Ouganda en mati\u00e8re de transparence fiscale<\/h3>\r\n <\/div>\r\n\r\n
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Un nouveau rapport de l\u2019ATAF met en lumi\u00e8re la hausse du co\u00fbt des d\u00e9penses fiscales \u00e0 Madagascar et appelle \u00e0 des r\u00e9formes plus cibl\u00e9es<\/h3>\r\n <\/div>\r\n\r\n
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L\u2019Administration fiscale de Namibie promeut une administration fiscale sensible \u00e0 la dimension de genre gr\u00e2ce \u00e0 une \u00e9valuation de la maturit\u00e9 en mati\u00e8re d\u2019\u00e9galit\u00e9 entre les hommes et les femmes<\/h3>\r\n <\/div>\r\n\r\n
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Renforcer les politiques fiscales gr\u00e2ce \u00e0 la recherche<\/h3>\r\n <\/div>\r\n\r\n
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<\/div>\r\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":8882,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","categories":[194],"tags":[199],"news-categories":[],"class_list":["post-9378","news","type-news","status-publish","has-post-thumbnail","hentry","category-actualite","tag-actualite-3"],"acf":[],"_links":{"self":[{"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/news\/9378","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/types\/news"}],"replies":[{"embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/comments?post=9378"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/media\/8882"}],"wp:attachment":[{"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/media?parent=9378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/categories?post=9378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/tags?post=9378"},{"taxonomy":"news-categories","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/pt-pt\/wp-json\/wp\/v2\/news-categories?post=9378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}