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Senegal Suspends Secondary Local Filing Requirements for CbC Reports for the 2023 and 2024 Reporting Fiscal Years

|Approved Changes|Senegal
Senegal

Senegal's Directorate General of Taxes and Domains posted a communiqué on Facebook on 17 September 2025 concerning the obligation to submit Country-by-Country (CbC) reports. In particular, the communiqué provides that the secondary local filing requirements for CbC reports is suspended in respect of the 2023 and 2024 fiscal years. Secondary local filing requirements would otherwise generally a…

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