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...
Côte d’Ivoire is a civil law country. As such, the legal system does not rely on prior decisions, but is instead structured by several different specific codes. The supreme law of the country is the constitution adopted by referendum on October 30, 2016. The legal hierarchy of the country puts the constitution at the top of the legal pyramid...
In conjunction with Bilé-Aka, Brizoua-Bi & Associés, this chapter contains an overview of the legal framework under which local and foreign investors operate in Côte d’Ivoire, covering an overview of the regulations governing different sectors, the rules for investment and expatriate employment, and recently introduced legislation on trade and financial services.
This chapter...
Côte d’Ivoire has seen rapid growth since a decade-long bout of civil unrest ended in 2011, registering an average GDP growth rate of 9.3% in the five years to 2016. By far the biggest economy in the UEMOA and the third largest in ECOWAS, the IMF expects GDP expansion in the West African nation to be sustained, forecasting growth of above 7% through to 2019.
Egypt has experienced several dramatic political developments, leaving it with some economic challenges. While the uprisings lifted the country from stagnation, they also interrupted commerce, leading to a prolonged closure of the stock market and a drop in tourism.
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