Infracções fiscais e documentação sobre preços de transferência: O Procurador-Geral da República
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Nessa altura, o Ministério Público deve decidir qual a infração que implica uma pena mais pesada. Assim, pode acontecer que, no âmbito de um processo penal por fraude fiscal, o Ministério Público escolha a corrupção como infração.
Por conseguinte, é importante que os tribunais africanos revejam a sua legislação fiscal, uma vez que a corrupção é uma infração fiscal. No entanto, a legislação em matéria de preços de transferência também precisa de ser melhorada para facilitar a elaboração da documentação relativa aos preços de transferência.
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£27.18
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