An overview (French language) of the measures included in Ivory Coast's Finance Law for 2018 was published in the Official Gazette in March 2018, including a number of measures in relation to BEPS. These measures are summarized as follows:

Low Tax and Non-Cooperative Jurisdictions (Tax Havens)

In regard to the tax haven rules introduced as part of the Finance Law for 2017 ({News-2017-02-16/…