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

Albanian 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 Case Law

Case NameDescriptionDateCountriesKeywords