Côte d'Ivoire

In the north-west of Abidjan lies Côte d’Ivoire’s most populous commune, Yopougon, or Yop-city, as it is often referred to by locals. One of Abidjan’s 13 communes, it is home to nearly 2m people, according to the most recent official census in 2014, which is roughly one-quarter of Abidjan’s total population. Separated from the rest of the city...

The fiscal legislator has instituted a new fiscal obligation through the establishment of Article 15 of the Tax Schedule to the Law No. 2016-1116 of December 8, 2016, concerning the state’s budget for FY 2017. Those concerned by the declarative obligation on transfer pricing are companies established in Côte d’Ivoire which have links, most...

ETIQUETTE: Business etiquette is similar to that of France. A handshake is appropriate for both men and women when first meeting someone new. When a woman meets someone for the second time, three kisses on the cheek are an appropriate greeting. Before discussing business, it is polite to break the...

Foreign investors often wonder about the Ivorian fiscal system, most notably concerning the value-added tax (VAT). The most common issues cited are those related to the scope of the tax’s application, the exemptions and deductions, and above all, the refund system.

The recent 2018 financial law has introduced a new set of legislations that aim to modernise international taxation in Côte d’Ivoire, and more specifically, to strengthen the domestic rules on transfer pricing. In that regard, the country has positioned itself on the OECD rules on base erosion and profit shifting (BEPS) by adopting two key...

Although countries vary when it comes to their economic priorities, the need for increased skilled labour is both a cause of and requirement for accelerated growth that spans markets and continents. This demand for technical specialists from Mexico to Indonesia is often most concentrated in the sectors that are vital to economic advancement,...