Tax
From The Report: Cote d’Ivoire 2019
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In conjunction with EY, this chapter explores the taxation system and Côte d’Ivoire’s efforts to build an investor-friendly environment. It also contains a viewpoint with Jean François Albrecht, Country Managing Partner; and Eric N’guessan, Country and Regional Tax Leader, EY.

Articles from this Chapter

Overview

The bottom line: Review of regulations and incentives concerning foreign firms
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Corporate restructuring operations are becoming more frequent. This generally involves the partial or total transfer of the corporate rights that constitute the capital of a company established in Côte d’Ivoire. From a fiscal standpoint, the transfer of shares or shares registered by an act are theoretically subject to mandatory formal registration. The relative tax regime has evolved over time; until 2015 the General Tax Code stipulated that these operations be taxed at the fixed rate…

Analysis

Custom made: Summary of Customs valuation procedures for imports
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To better facilitate the clearance of imported goods to Côte d’Ivoire, the government has created the Foreign Trade Single Window (Guichet Unique du Commerce Extérieur, GUCE). The regime regroups all of the Customs clearing processes of stakeholders in good standing. The clearing process of imported goods is grounded in the following legal dispositions: • UEMOA Regulation No. 05 of 1999/CM on the Customs value of imported goods; • Decree No. 1993-313 on the conditions of entry into…

Viewpoint

Ensuring durability: Jean François Albrecht, Country Managing Partner; and Eric N’guessan, Country and Regional Tax Leader, EY, on reforming the tax framework
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Viewpoint:Jean François Albrecht; Eric N’guessan Since 2015 Côte d’Ivoire has initiated reforms aimed at profoundly restructuring its economy. Among the projects launched by the Fiscal Reform Commission, one of the most important seems to be the reform of the tax framework for small and medium-sized enterprises (SMEs). Indeed, SMEs form the backbone of many of our economies, including that of Côte d’Ivoire, and serve as key drivers for job creation. In Côte d’Ivoire, SMEs make…