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Ivory Coast Finance Law for 2017 Introduces New Transfer Pricing Documentation Requirements and Measures to Promote National Ownership

|Approved Changes|Ivory Coast
Ivory Coast

The Ivory Coast Finance Law for 2017 was adopted the end of December 2016 and entered into force in January 2017. Main measures of the law are summarized as follows.

Incentive to Promote National Ownership

In order to promote national ownership, non-resident companies will receive the following benefits if at least 10% of their shares in an Ivory Coast subsidiary are transferred to a residen…

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