Côte d'Ivoire

The tax system in Côte d’Ivoire is based on the legislation that existed at the time of the country’s independence in 1960. It has since undergone several amendments intended to take into account the country’s economic and social evolution and budgetary constraints. A powerful and qualified tax authority enforces taxpayers’ obligations.

It is amazing the difference a few years can make. Over the course of 2012, Côte d’Ivoire has seen a significant improvement in both its current performance and its outlook for short-, medium- and long-term growth. While there remains plenty to be done, the improvement marks something of a return to form for the world’s largest cocoa producer.

Abidjan and its surrounding areas present visitors and locals with a host of activities for their enjoyment, leaving no excuse for those on business trips from abroad to remain in their hotel rooms. Although the crisis-ridden decade that came to an end in 2011 certainly hampered Abidjan’s vibrant nightlife, the security situation has been largely stabilised since President Alassane Dramane...

I. GENERAL LEGAL ENVIRONMENT: undefined A. Sources of Law: Côte d’Ivoire has a civil law system where laws are compiled in codes and establish what is legal and what is illegal. The higher law is the version of the Constitution adopted by referendum on July 23, 2000. The Constitution includes laws that are adopted by the National Assembly, ordinances and decrees issued by the President, and,...

Although sporadic conflict over the past 15 years has complicated development efforts in Côte d’Ivoire’s media sector, more recently new opportunities for growth in each form of media have emerged. The print media faces serious financial constraints, yet the return to relative stability is set to enable vendors to sell publications to areas previously isolated by fighting, while the expected...

In the 1980s Côte d’Ivoire’s health care system was a model for the region, but population growth, waning state revenues and conflict eroded the capacity of public institutions, leading to material and facility shortages and declining health for citizens. Major killers today are largely preventive diseases, such as malaria and HIV/AIDS, demanding the establishment of national programmes to...