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Does advance pricing agreement provide sufficient assurance for taxpayers in terms of transfer pricing?
8 December 2025
The growing development of multinational companies, which operate in many countries through associated companies for market reasons and/or to optimize production costs, poses increasingly complex problems for both tax authorities and the companies themselves. Tax systems differ from one country to another, while the rules for taxing these companies must be understood and analyzed within an inclusive international framework.
Tax ordinances: partial transfers of legislative power to regulatory authorities
8 December 2025
The paradox of legislation: requiring a formal act of declassification from the public domain without specifying the procedure to be followed
8 December 2025
The maxim that “there is a public domain insofar as there are state-owned properties that are inalienable” is well reflected in Senegalese state property legislation. Law No. 76-66 of July 2, 1976, establishing the state property code, stipulates in Article 9 that “the public domain is inalienable and imprescriptible.”
Interpretation techniques used by Senegalese constitutional judges
15 September 2021
The outcome of an appeal on grounds of unconstitutionality depends largely on the constitutional meaning and understanding that the judge gives to the norms referred to him. To interpret a text, the constitutional judge uses interpretation techniques. These are “the set of investigative, reasoning, and presentation processes by which the lawyer develops and expresses his conclusions on a legal issue or group of issues.”
Revocation of March 19, 2020
23 March 2020
The legal conditions for the dismissal of a mayor under African law. Regarding Decree 2018-1701 of August 31, 2018, on the dismissal of the Mayor of the City of Dakar.
Prospective research on internal financing for development
8 April 2019
The overall objective of this research is to conduct a prospective study on the possibilities for internal financing of development in Senegal and to formulate recommendations for improving the mobilization of fiscal resources.