{"id":40681,"date":"2023-03-02T14:11:21","date_gmt":"2023-03-02T14:11:21","guid":{"rendered":"https:\/\/www.africa-press.net\/senegal\/politique\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc"},"modified":"2023-03-02T15:59:34","modified_gmt":"2023-03-02T15:59:34","slug":"impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc","title":{"rendered":"Imp\u00f4ts : trois techniques des multinationales pour dribbler le Fisc"},"content":{"rendered":"<p><span style=\"color: #ff6600\"><strong>Africa-Press &#8211; Senegal. <\/strong><\/span>Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards de francs CFA par an. Et du fait de la non exhaustivite\u0301 des contro\u0302les, ce montant s\u2019ave\u0300re infe\u0301rieur par rapport a\u0300 la re\u0301alite\u0301.<\/p>\n<p>D\u2019apre\u0300s un rapport de l\u2019ONG Tax Justice Network, publie\u0301 en novembre 2020, les multinationales sont a\u0300 la pointe de cette pratique qui consiste a\u0300 ne pas payer ou a\u0300 payer peu l\u2019impo\u0302t. Sur les 259 millions de dollars (159 milliards F CFA) perdus par l\u2019administration fiscale se\u0301ne\u0301galaise cette anne\u0301e-la\u0300, 242 millions de dollars (149 milliards F CFA) l\u2019ont e\u0301te\u0301 a\u0300 cause des multinationales.<\/p>\n<p>D\u2019apre\u0300s l\u2019inspecteur des impo\u0302ts E\u0301limane Pouye, interroge\u0301 par Enque\u0302te, ces entreprises ge\u0301antes utilisent ge\u0301ne\u0301ralement trois techniques. Il y a le prix des transferts : \u00abIl s\u2019agit de la valeur des transactions intragroupes, entre entreprises qui sont lie\u0301es et qui se trouvent dans des juridictions diffe\u0301rentes, pre\u0301cise E\u0301limane Pouye. Quand des entreprises lie\u0301es font des transactions, elles ont tendance a\u0300 surfacturer ou sous-facturer les transactions pour aboutir a\u0300 un transfert direct ou indirect du be\u0301ne\u0301fice.\u00bb<\/p>\n<p>Le de\u0301tournement des exone\u0301rations constitue pour les multinationales un autre moyen de dribbler le Fisc. \u00abUne entreprise peut disposer d\u2019un titre d\u2019exone\u0301ration et proce\u0301der a\u0300 des de\u0301tournements d\u2019objectifs, explique E\u0301limane Pouye. Par exemple, vous e\u0302tes une entreprise minie\u0300re exone\u0301re\u0301e de taxes sur les mate\u0301riels importe\u0301s lie\u0301s a\u0300 votre activite\u0301. Vous pouvez e\u0302tre tente\u0301 d\u2019en user pour des chantiers de construction ou des chantiers qui n\u2019ont rien a\u0300 voir avec l\u2019extraction minie\u0300re.\u00bb<\/p>\n<p>Troisie\u0300me voie possible : les conventions fiscales entre pays. \u00abNous avons des conventions de non double imposition qui permettent de faciliter les relations commerciales et e\u0301conomiques entre E\u0301tats. Il a e\u0301te\u0301 de\u0301montre\u0301 que les multinationales qui veulent investir dans un pays, utilisent les re\u0301seaux de conventions pour voir la\u0300 ou\u0300 elles vont domicilier le sie\u0300ge de leur entreprise pour payer moins\u00bb, re\u0301ve\u0300le l\u2019inspecteur des impo\u0302ts, toujours dans Enque\u0302te.<\/p>\n<p><strong>Pour plus d&rsquo;informations et d&rsquo;analyses sur la <a href=\"https:\/\/www.africa-press.net\/senegal\">Senegal<\/a>, suivez <a href=\"https:\/\/www.africa-press.net\/\">Africa-Press<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Africa-Press &#8211; Senegal. Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards de francs CFA par an. Et du fait de la non exhaustivite\u0301 des contro\u0302les, ce montant s\u2019ave\u0300re infe\u0301rieur par rapport a\u0300 la re\u0301alite\u0301. D\u2019apre\u0300s un rapport de l\u2019ONG Tax Justice Network, publie\u0301 en novembre 2020, les [&hellip;]<\/p>\n","protected":false},"author":82,"featured_media":40680,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,10],"tags":[43,47,44],"class_list":["post-40681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-toutes-les-actualites","tag-africa-press-2","tag-africa-press-senegal","tag-senegal-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Imp\u00f4ts : trois techniques des multinationales pour dribbler le Fisc - Senegal<\/title>\n<meta name=\"description\" content=\"Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards ...Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards ...\" \/>\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.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Imp\u00f4ts : trois techniques des multinationales pour dribbler le Fisc\" \/>\n<meta property=\"og:description\" content=\"Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards ...Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc\" \/>\n<meta property=\"og:site_name\" content=\"Senegal\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-02T14:11:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-02T15:59:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/static.africa-press.net\/senegal\/sites\/13\/2023\/03\/postQueueImg_1677753695.93.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"720\" \/>\n\t<meta property=\"og:image:height\" content=\"350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"cfeditorfr\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"cfeditorfr\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\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.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc\"},\"author\":{\"name\":\"cfeditorfr\",\"@id\":\"https:\/\/www.africa-press.net\/senegal\/#\/schema\/person\/2b1cf3cd81a31e3cd26889ca66d677f1\"},\"headline\":\"Imp\u00f4ts : trois techniques des multinationales pour dribbler le Fisc\",\"datePublished\":\"2023-03-02T14:11:21+00:00\",\"dateModified\":\"2023-03-02T15:59:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc\"},\"wordCount\":404,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/static.africa-press.net\/senegal\/sites\/13\/2023\/03\/postQueueImg_1677753695.93.jpg\",\"keywords\":[\"Africa Press\",\"Africa Press-Senegal\",\"Senegal\"],\"articleSection\":[\"\u00c9conomie\",\"Toutes les actualit\u00e9s\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc\",\"url\":\"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc\",\"name\":\"Imp\u00f4ts : trois techniques des multinationales pour dribbler le Fisc - Senegal\",\"isPartOf\":{\"@id\":\"https:\/\/www.africa-press.net\/senegal\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/static.africa-press.net\/senegal\/sites\/13\/2023\/03\/postQueueImg_1677753695.93.jpg\",\"datePublished\":\"2023-03-02T14:11:21+00:00\",\"dateModified\":\"2023-03-02T15:59:34+00:00\",\"author\":{\"@id\":\"https:\/\/www.africa-press.net\/senegal\/#\/schema\/person\/2b1cf3cd81a31e3cd26889ca66d677f1\"},\"description\":\"Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards ...Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards ...\",\"breadcrumb\":{\"@id\":\"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#primaryimage\",\"url\":\"https:\/\/static.africa-press.net\/senegal\/sites\/13\/2023\/03\/postQueueImg_1677753695.93.jpg\",\"contentUrl\":\"https:\/\/static.africa-press.net\/senegal\/sites\/13\/2023\/03\/postQueueImg_1677753695.93.jpg\",\"width\":720,\"height\":350,\"caption\":\"Imp\u00f4ts : trois techniques des multinationales pour dribbler le Fisc\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.africa-press.net\/senegal\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Imp\u00f4ts : trois techniques des multinationales pour dribbler le Fisc\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.africa-press.net\/senegal\/#website\",\"url\":\"https:\/\/www.africa-press.net\/senegal\/\",\"name\":\"Africa Press | Senegal | Homepage\",\"description\":\"Just another Africa News Agency Sites site\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.africa-press.net\/senegal\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.africa-press.net\/senegal\/#\/schema\/person\/2b1cf3cd81a31e3cd26889ca66d677f1\",\"name\":\"cfeditorfr\",\"url\":\"https:\/\/www.africa-press.net\/senegal\/author\/cfeditorfr\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Imp\u00f4ts : trois techniques des multinationales pour dribbler le Fisc - Senegal","description":"Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards ...Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards ...","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.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc","og_locale":"fr_FR","og_type":"article","og_title":"Imp\u00f4ts : trois techniques des multinationales pour dribbler le Fisc","og_description":"Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards ...Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards ...","og_url":"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc","og_site_name":"Senegal","article_published_time":"2023-03-02T14:11:21+00:00","article_modified_time":"2023-03-02T15:59:34+00:00","og_image":[{"width":720,"height":350,"url":"https:\/\/static.africa-press.net\/senegal\/sites\/13\/2023\/03\/postQueueImg_1677753695.93.jpg","type":"image\/jpeg"}],"author":"cfeditorfr","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"cfeditorfr","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#article","isPartOf":{"@id":"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc"},"author":{"name":"cfeditorfr","@id":"https:\/\/www.africa-press.net\/senegal\/#\/schema\/person\/2b1cf3cd81a31e3cd26889ca66d677f1"},"headline":"Imp\u00f4ts : trois techniques des multinationales pour dribbler le Fisc","datePublished":"2023-03-02T14:11:21+00:00","dateModified":"2023-03-02T15:59:34+00:00","mainEntityOfPage":{"@id":"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc"},"wordCount":404,"commentCount":0,"image":{"@id":"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#primaryimage"},"thumbnailUrl":"https:\/\/static.africa-press.net\/senegal\/sites\/13\/2023\/03\/postQueueImg_1677753695.93.jpg","keywords":["Africa Press","Africa Press-Senegal","Senegal"],"articleSection":["\u00c9conomie","Toutes les actualit\u00e9s"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc","url":"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc","name":"Imp\u00f4ts : trois techniques des multinationales pour dribbler le Fisc - Senegal","isPartOf":{"@id":"https:\/\/www.africa-press.net\/senegal\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#primaryimage"},"image":{"@id":"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#primaryimage"},"thumbnailUrl":"https:\/\/static.africa-press.net\/senegal\/sites\/13\/2023\/03\/postQueueImg_1677753695.93.jpg","datePublished":"2023-03-02T14:11:21+00:00","dateModified":"2023-03-02T15:59:34+00:00","author":{"@id":"https:\/\/www.africa-press.net\/senegal\/#\/schema\/person\/2b1cf3cd81a31e3cd26889ca66d677f1"},"description":"Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards ...Selon les chiffres officiels publie\u0301s en janvier dernier, l\u2019e\u0301vitement fiscal cou\u0302te au Se\u0301ne\u0301gal environ 500 milliards ...","breadcrumb":{"@id":"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#primaryimage","url":"https:\/\/static.africa-press.net\/senegal\/sites\/13\/2023\/03\/postQueueImg_1677753695.93.jpg","contentUrl":"https:\/\/static.africa-press.net\/senegal\/sites\/13\/2023\/03\/postQueueImg_1677753695.93.jpg","width":720,"height":350,"caption":"Imp\u00f4ts : trois techniques des multinationales pour dribbler le Fisc"},{"@type":"BreadcrumbList","@id":"https:\/\/www.africa-press.net\/senegal\/economie\/impots-trois-techniques-des-multinationales-pour-dribbler-le-fisc#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.africa-press.net\/senegal\/"},{"@type":"ListItem","position":2,"name":"Imp\u00f4ts : trois techniques des multinationales pour dribbler le Fisc"}]},{"@type":"WebSite","@id":"https:\/\/www.africa-press.net\/senegal\/#website","url":"https:\/\/www.africa-press.net\/senegal\/","name":"Africa Press | Senegal | Homepage","description":"Just another Africa News Agency Sites site","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.africa-press.net\/senegal\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.africa-press.net\/senegal\/#\/schema\/person\/2b1cf3cd81a31e3cd26889ca66d677f1","name":"cfeditorfr","url":"https:\/\/www.africa-press.net\/senegal\/author\/cfeditorfr"}]}},"_links":{"self":[{"href":"https:\/\/www.africa-press.net\/senegal\/wp-json\/wp\/v2\/posts\/40681","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.africa-press.net\/senegal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.africa-press.net\/senegal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.africa-press.net\/senegal\/wp-json\/wp\/v2\/users\/82"}],"replies":[{"embeddable":true,"href":"https:\/\/www.africa-press.net\/senegal\/wp-json\/wp\/v2\/comments?post=40681"}],"version-history":[{"count":0,"href":"https:\/\/www.africa-press.net\/senegal\/wp-json\/wp\/v2\/posts\/40681\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.africa-press.net\/senegal\/wp-json\/wp\/v2\/media\/40680"}],"wp:attachment":[{"href":"https:\/\/www.africa-press.net\/senegal\/wp-json\/wp\/v2\/media?parent=40681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.africa-press.net\/senegal\/wp-json\/wp\/v2\/categories?post=40681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.africa-press.net\/senegal\/wp-json\/wp\/v2\/tags?post=40681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}