The Ivory Coast Directorate General of Taxation (DGI) has announced that the Tax Annex to the Finance Law for 2023 (Law no. 2022-974 of 20 December 2022) was published on 4 January 2023 and entered into force on 9 January 2023. The main tax measures are summarized as follows: Master file and local file documentation requirements are introduced in line with OECD guidelines for medium and large enterprises in the Ivory Coast carrying out international intra-group transactions, which must be submitted upon request during control operations, in French, subject to a fine equal to 0.5% of the total amount of...