La règlementation sur les prix de transfert au cameroun

ABSTRACT

Cameroon's raw materials make it one of the richest countries in Central Africa. Consequently, they constitute a source of attraction for international companies which, through the creation of their offices or subsidiaries, establish themselves on the said territory in order to exploit these raw materials. These subsidiaries carry out transactions or operations with their parent companies located outside Cameroon, giving rise to the payment of a price. When these international subsidiaries are taxed in Cameroon, they carry out transactions with their parent companies located abroad. These transactions sometimes distort the amount or basis of taxation, thus affecting Cameroon's tax revenues and GDP. This is done with a view to illegally transferring the profits made by these Cameroonian subsidiaries, either to their parent company located abroad or to countries with privileged taxation, through the phenomenon of international tax evasion.

Transfer pricing involves as much money as any other tax issue, and poses problems relating to the setting, analysis and adjustment of intra-group prices. This makes it difficult for the various tax administrations of not only developed countries but also developing countries to understand them. Hence the intervention of the OECD, which sets international standards, in this case the arm's length principle. Tax administrations and their countries, whether or not they are members of the convention, can use this principle to set the rules that should apply to transfer pricing. This is to limit their irregular practice. Cameroon's accession to the OECD Convention in 2017 marks an important step in the process of internalizing these international rules, as recommended by the OECD.

When implementing these rules, the Cameroonian tax authorities check whether transfer prices are irregular in relation to the arm's length principle. This control of the irregularity of the said transfer prices is not an easy exercise for the Administration, as it is sometimes confronted with difficulties resulting from the actors concerned by the transfer prices. This makes the control complex and has consequences for the Cameroonian economy through the phenomenon of international tax evasion, as well as for the results achieved by these Cameroonian subsidiaries. Hence the formulation of other measures for the tax authorities, in addition to those already taken by the legislator and the Cameroonian tax doctrine, and the provision of advice to the companies concerned, in order to ensure more efficient taxation and a more regular practice of transfer pricing.

SOMMAIRE

INTRODUCTION GÉNÉRALE 21

PRESENTATION DE LA STRUCTURE DE STAGE...................................................................9

PREMIÈRE PARTIE : LES RÈGLES LIMITANT LA PRATIQUE IRRÉGULIÈRE DES PRIX DE TRANSFERT 8

CHAPITRE 1 : LES RÈGLES INTERNATIONALES APPLICABLES EN MATIÈRE DE PRIX DE TRANSFERT 10

Section 1 : Les organismes internationaux proposant des règles. 10

Section 2 : La règle internationale OCDE : Le principe de pleine concurrence. 16

CHAPITRE 2 : L'INTERNALISATION DES RÈGLES OCDE SUR LES PRIX DE TRANSFERT PAR LA LÉGISLATION ET LA DOCTRINE FISCALE CAMEROUNAISE. 26

Section 1 : Les règles traditionnelles camerounaises sur les prix de transfert avant son adhésion à l'OCDE 26

Section 2 : L'application de la règle moderne OCDE aux prix de transfert par la législation et la doctrine fiscales camerounaise. 32

DEUXIÈME PARTIE : LA MISE EN PRATIQUE DU CONTRÔLE DE LA RÈGLE OCDE APPLICABLE AUX PRIX DE TRANSFERT PAR LA LÉGISLATION ET DOCTRINE FISCALES CAMEROUNAISE 42

CHAPITRE 1: LE CONTRÔLE DE L'IRRÉGULARITÉ DES PRIX DE TRANSFERT AU REGARD DU PRINCIPE DE PLEINE CONCURRENCE PAR L'ADMINISTRATION FISCALE CAMEROUNAISE 44

Section 1 : Lesdifficultés rendant complexe le contrôle de l'irrégularitédes prix de transfert par les agents de l'Administration fiscale camerounaise . 44

Section 2 : Les conséquences de l'anormalité des prix de transfert au Cameroun 49

CHAPITRE 2 : LES PERSPECTIVES POUR UNE FISCALISATION PLUS EFFICIENTE ET PRATIQUE PLUS RÉGULIÈRE DESDITS PRIX DE TRANSFERT AU CAMEROUN 55

Section 1 : Les perspectives pour une fiscalisation plus efficiente des prix de transfert pour l'administration fiscale camerounaise 55

Section 2 : Les perspectives pour une pratique plus régulière des prix de transfert par les entreprises lès pratiquant : Intervention des Conseils Fiscaux. 59

CONCLUSION GÉNÉRALE 66