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Finance Law for 2013 – direct taxation

|Approved Changes|Ivory Coast
Ivory Coast

The Finance Law for 2013 was published in the Official Gazette of 9 January 2013. Details of the Law on direct taxation, which unless otherwise indicated, apply from 1 January 2013, are summarized below.

Corporate taxation

-   The lump-sum tax rates are amended as follows:
   
Lump-sum tax rates

2012 (mil…

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