Legal Framework
From The Report: Cote d'Ivoire 2018
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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 contains a viewpoint from Joachim Bilé-Aka and Michel K Brizoua-Bi, Founders, Bilé-Aka, Brizoua-Bi & Associés.

Articles from this Chapter

Overview

The fundamentals: An examination of the legal system in Côte d’Ivoire
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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. This constitution is followed, respectively, by international treaties legally ratified by the National Assembly and laws adopted by the National…

Analysis

New fiscal obligations: An overview of transfer pricing and the factors involved
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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 notably of a capitalistic nature, with companies located outside of Côte d’Ivoire, and with which they perform transactions. Companies are considered…

Interview

Gaining ground: Joachim Bilé-Aka and Michel K Brizoua-Bi, Founders, Bilé-Aka, Brizoua-Bi & Associés, on legislative developments and aims
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Interview:Joachim Bilé-Aka; Michel K Brizoua-Bi What impact will the upcoming transfer pricing rules have on companies? JOACHIM BILE-AKA & MICHEL K BRIZOUA-BI: For companies doing business outside Côte d’Ivoire, these new policies will inevitably have an impact on their way of operating. These new measures are part of a global trend towards more transparency in capital flows. In this context, we should not see an increase in taxes; merely a change in financial reporting procedures…