Legal
From The Report: Cote d'Ivoire 2017
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OBG introduces the reader to the different aspects of the legal system in Cote d’Ivoire, in partnership with Bilé-Aka, Brizoua-Bi & Associés. OBG talks to Michel K Brizoua-Bi and Joachim Bilé-Aka, Founders, Bilé-Aka, Brizoua-Bi & Associés, on the country’s legislative evolution.

Articles from this Chapter

Overview

Letter of the law: A rundown of relevant legislation updates and reforms
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Côte d’Ivoire is a civil law country, and 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, which was adopted by referendum on October 30, 2016. The legal hierarchy puts the Constitution at the apex of the legislative pyramid. This document is followed, respectively, by international treaties legally ratified by the National Assembly and laws adopted by the National Assembly,…

Analysis

A new perspective: Transfer pricing and the strategic commodities industry
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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 reasons, including the escalating number of controls and difficulties – both conceptual and methodological – in evaluating the price of a specific transaction.…

Interview

Change afoot: Michel K Brizoua-Bi and Joachim Bilé-Aka, Founders, Bilé-Aka, Brizoua-Bi & Associés, on the country’s legislative evolution
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Interview:Michel K Brizoua-Bi; Joachim Bilé-Aka What major legislative and regulatory changes can we expect in the short term? MICHEL K BRIZOUA-BI & JOACHIM BILÉ-AKA: Between 2012 and 2016 we have seen several regulatory changes, including the revision of corporate law, a new mining code, the creation of commercial courts and the liberalisation of the energy sector through six new decrees in 2016. We must now wait for these laws to take effect and see how they fare with regards to new…