{"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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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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Les membres du JTC sont encourag\u00e9s \u00e0 promouvoir les solutions de l\u2019ATAF \u00e0 travers l\u2019Afrique<\/h3>\r\n <\/div>\r\n\r\n
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La R\u00e9publique du Congo devient le 45e membre de l’ATAF<\/h3>\r\n <\/div>\r\n\r\n
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La Zambie devient le sixi\u00e8me pays africain \u00e0 adopter l\u2019outil de suivi des politiques de lutte contre les flux financiers illicites<\/h3>\r\n <\/div>\r\n\r\n
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L’ATAF publie son rapport annuel 2025, qui met en \u00e9vidence l\u2019influence croissante de l\u2019organisation sur la mobilisation des recettes fiscales en Afrique<\/h3>\r\n <\/div>\r\n\r\n
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Renforcement des solutions r\u00e9gionales aux d\u00e9fis fiscaux communs en Afrique de l\u2019Est<\/h3>\r\n <\/div>\r\n\r\n
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Traduire les normes de transparence fiscale en actions pratiques<\/h3>\r\n <\/div>\r\n\r\n
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Le Lesotho poursuit l\u2019\u00e9laboration de son cadre fiscal applicable aux particuliers fortun\u00e9s<\/h3>\r\n <\/div>\r\n\r\n
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Politique de conventions fiscales efficaces \u2013 un instrument essentiel pour mettre fin \u00e0 l\u2019\u00e9rosion de la base d\u2019imposition et au transfert des b\u00e9n\u00e9fices en Afrique<\/h3>\r\n <\/div>\r\n\r\n
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Les Seychelles renforcent ses capacit\u00e9s en mati\u00e8re de prix de transfert et d\u2019imp\u00f4t minimum mondial<\/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}]}}