Senegal

Corporate taxation

Branches and companies are liable for CIT at the rate of 30%. Residents are taxed upon their worldwide income. Non-residents are generally taxed via the existence of a permanent establishment (PE) on Senegal-source income

Transfer pricing

Transfer pricing regulations are contained in Senegalese Tax Code, Article 17. Senegalese domestic law is based on and refers to the OECD Transfer Pricing Guidelines.

Links

• • • • • Transfer Pricing Country Profile
        • Transfer Pricing Dispute Resolution Profile
        • Tax Administration
        • Local Transfer Pricing Guidelines

Transfer Pricing Case Law