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INTRODUCTION

The Republic of Côte d'Ivoire, commonly known as the Ivory Coast, is located in western Africa along the Atlantic coast. The country has a market-based economy relying mainly on agriculture and natural resources. Key exports include coffee and cocoa, as well as petroleum, rubber, and tropical woods. The Ivory Coast is open to foreign investment, and provides incentives especially for investment in mining, oil, and gas sectors.

Currency is West African CFA franc (CFA franc)

Abbreviations:

APA Advance Pricing Agreement
CFC Controlled Foreign Company
CUP Comparable Uncontrolled Price
DTA Double Tax Agreement
OECD Organization for Economic Cooperation and Development
OHADA Organization for the Harmonization of Business Law in Africa
PE Permanent Establishment
R&D Research and Development
TP Transfer Pricing
UEMOA West African Economic and Monetary Union
VAT Value Added Tax
WHT Withholding Tax