Côte d’Ivoire

Africa

Côte d’Ivoire finance bill 2022 will adjust tax on related party transactions

November 8, 2021

Moïse Gnakouri, Catholic University of Louvain, discusses the Côte d’Ivoire’s 2022 finance bill, unveiled on October 20, which adjusts the taxation of intra-group transactions; it provides that the withholding tax on non-commercial profits and/or value-added tax (VAT) is due as soon as . . .

Africa

G-24 warns that global tax deal will fail without better terms for developing countries

September 21, 2021

An international tax agreement on new profit allocation rules and a minimum tax will “not be sustainable even in the medium run” unless the terms allow developing countries to see fair shares under both pillars of the deal, the G-24 contended in September 19 comments submitted . . .

Africa

New Cote D’Ivoire law clarifies country-by-country reporting, requires greater tax transparency

January 6, 2020

Moïse Gnakouri, Ph.D., a researcher at the Catholic University of Louvain, Brussels, discusses a Côte d’Ivoire law published in the official gazette on December 27, 2019, that clarifies country-by-country reporting for multinational groups and that addresses tax evasion . . .

Americas

Bermuda, Kazakhstan, Côte d’Ivoire join BEPS group fighting cross-border tax avoidance

January 6, 2017

Bermuda, Kazakhstan, and Côte d’Ivoire have joined the “Inclusive Framework on BEPS,” to combat multinational enterprise tax avoidance and to better resolve cross-border tax disputes. By joining the framework, the countries have pledged . . .

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May 19 – 20	Tax Council Policy Institute Conference	Washington, D.C.
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