{"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\/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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Renforcer les politiques fiscales gr\u00e2ce \u00e0 la recherche<\/h3>\r\n <\/div>\r\n\r\n
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Un nouveau rapport met en lumi\u00e8re les progr\u00e8s croissants de l\u2019Afrique en mati\u00e8re de transparence fiscale<\/h3>\r\n <\/div>\r\n\r\n
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L\u2019ATAF lance la s\u00e9rie de \u00ab discussions au coin du feu \u00bb 2026 de l\u2019ATRN avec une conf\u00e9rence publique donn\u00e9e par le Pr\u00e9sident du comit\u00e9 des n\u00e9gociations fiscales internationales des Nations unies<\/h3>\r\n <\/div>\r\n\r\n
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Promouvoir des syst\u00e8mes fiscaux sensibles au genre \u00e0 travers l\u2019Afrique<\/h3>\r\n <\/div>\r\n\r\n
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Les r\u00e9formes fiscales du Nigeria en mati\u00e8re d\u2019\u00e9conomie num\u00e9rique g\u00e9n\u00e8rent plus de 120 millions de dollars am\u00e9ricains aupr\u00e8s de prestataires non-r\u00e9sidents<\/h3>\r\n <\/div>\r\n\r\n
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La Namibie r\u00e9examine sa politique fiscale en pr\u00e9vision des r\u00e9formes fiscales mondiales<\/h3>\r\n <\/div>\r\n\r\n
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Les recherches de l’ATAF appellent \u00e0 des syst\u00e8mes fiscaux plus solides et structur\u00e9s sensibles au genre \u00e0 travers l’Afrique<\/h3>\r\n <\/div>\r\n\r\n
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Le Soudan du Sud poursuit ses avanc\u00e9es en mati\u00e8re de prix de transfert et de r\u00e9formes institutionnelles<\/h3>\r\n <\/div>\r\n\r\n
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De la recherche \u00e0 la r\u00e9forme : l\u2019Eswatini renforce l\u2019imposition des particuliers fortun\u00e9s<\/h3>\r\n <\/div>\r\n\r\n
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Transformer l\u2019\u00e9valuation des politiques en actions contre les flux financiers illicites<\/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\/wp-json\/wp\/v2\/news\/9378","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/types\/news"}],"replies":[{"embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/comments?post=9378"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/media\/8882"}],"wp:attachment":[{"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/media?parent=9378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/categories?post=9378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/tags?post=9378"},{"taxonomy":"news-categories","embeddable":true,"href":"https:\/\/ataftax.org\/fr\/wp-json\/wp\/v2\/news-categories?post=9378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}