Maître Jacques-Louis COLOMBANI

Avocat au barreau de Dunkerque

Compétences : Droit pénal, Droit de la famille, divorce, séparation, Droit de la propriété intellectuelle, Droit du crédit et de la consommation, Droit commercial, des affaires et de la concurrence, Droit du numérique et des communications, Responsabilité civile, Droit des assurances

Barreau : Dunkerque

Adresse : 4 rue Albert 1er 59140 DUNKERQUE

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Burkina Faso, pays des hommes intègres, lieu de créaction d'activité et d'échanges Nord Sud?

Article juridique

Par Me Jacques-Louis COLOMBANI

Un pays besogneux, pauvre selon les critères du Nord, mais immensément riche de valeurs comme le travail, la solidarité.

Pour les investisseurs, un code des impôts qui vient d'être publié.

En matière minière par exemple, les avantages accordés sont aussi bien liés à l'investissement qu'à l'exploitation ainsi qu'à la recherche ; il peut s'agir d'avantages douaniers ou fiscaux.

Pendant la phase de recherche, les détenteurs de permis de recherche bénéficient des avantages suivants :

- admission temporaire du matériel utilisé,

- exonération totale des pièces de rechange, des carburants et lubrifiants,

- exonération de l'Impôt Minimum forfaitaire des professions industrielles et commerciales (IMFPIC),

- exonération de la patente,

- exonération de la Taxe patronale d'Apprentissage (TPA).

Le code minier mérite une lecture approfondie.

La rédaction de clauses de stabilisation et d'intangibilité dans les fournitures d'ensemble à l'exportation peut terminer de sécuriser l'investissement pour les plus frileux.

L'OHADA offre des possibilités d'arbitrage.