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Djibouti, officially known as the Republic of Djibouti, is a country located in the Horn of Africa. It is bordered by Eritrea, Ethiopia, and Somalia. The remainder of the border is formed by the Red Sea and the Gulf of Aden. Djibouti's economy is based on service activities connected with the country's strategic location as a deep-water port on the Red Sea.

The currency of Djibouti is Djiboutian Franc (DJF).


DJF Djiboutian Franc
CFC Controlled Foreign Corporation
CIT Corporate Income Tax
GAAR General Anti Avoidance Rule
GTC General Tax Code
IGS General Solidarity Tax
LLC Limited Liability Company
ODPIC Office of Commercial and Industrial Property
PE Permanent Establishment
TBS Goods and Services Tax (Taxe sur les biens et services)
VAT Value Added Tax
WHT Withholding Tax