A department for VAT credit refunds was created back in 2006, fuelled by the 12% VAT collected by recipients from Customs and tax authorities, and deposited into an account at the Central Bank of West African States. The VAT credits are thus refunded, as funds get deposited into the account.
Companies that take over firms in difficulty are temporarily exempt from taxes on income, under industrial and commercial profits. The Investment Law does not supersede this exemption.
For nearly 20 years, transfer pricing has been subject to a lot of debate, with the Ivorian authorities seeing it as a capital flight technique. When multinational firms seek to fix a fee for their value of exchange within their group, there is the question a possible tax adjustment. This preoccupation is at the heart of the debate for several...
The 2012 Investment Law comprises two types of investment regime: the investment declaration regime and the investment licensing regime. The two systems operate as follows:
Côte d’Ivoire is setting the health sector back on its feet after a decade of armed conflict and political division. As the 2012-15 National Development Plan (Plan National de Développement, PND) reached its closing period, progress seemed clear and the country was geared towards rebuilding and constructing health infrastructure and facilities...
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