Tax
From The Report: Cote d'Ivoire 2013
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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.

Articles from this Chapter

Overview

Taking care of business: A look at corporate laws and regulations
OBG
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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. The tax system is declaratory, thereby allowing each taxpayer to determine for himself the various types of taxation applicable to him. Côte d’Ivoire…

Overview

Taking care of business: A look at corporate laws and regulations
OBG
plus

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. The tax system is declaratory, thereby allowing each taxpayer to determine for himself the various types of taxation applicable to him. Côte d’Ivoire…

Viewpoint

Jean-Luc Ruelle, Senior Partner, KPMG Côte d’Ivoire, on maintaining the country’s renewed growth
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Following a sociopolitical crisis that lasted for more than 10 years, since 2012 Côte d’Ivoire has quickly resumed its economic growth. Indeed, 2012 was a year of strong growth, as GDP increased by 9.8% in real terms, while 2013 will most likely record a similar increase. This growth is based on increased demand due to increases in public and private investment and a spike in consumption. It is also driven by increases in supply, owing to increased activity in the secondary sector, namely agro-industry,…