Le délit fiscal et la documentation des prix de transfert: Le procureur de la République
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En ce moment, le Procureur de la République doit retenir l’infraction dont la sanction est la plus lourde. Par conséquent, il peut arriver que dans le cadre de la répression pénale de la fraude fiscale, le procureur retient comme infraction la corruption.
Il est dont important pour les juridictions africaines de revoir leur législation fiscale car la corruption fait partie des délits fiscaux. Cependant, il faut aussi améliorer ladite législation en matière de prix de transfert afin de faciliter la rédaction de la documentation des prix de transfert.
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£27.18
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