The Ivory Coast Ministry of Finance has reportedly issued a notice extending the transfer pricing disclosure deadline for 2017 for certain taxpayers. The disclosure requirement was introduced as part of the Finance Law for 2017 for all taxpayers; with the disclosure due with the tax return (expansion of quarterly disclosures already required for natural resources sectors). For the 2017 disclosure in respect of the 2016 tax year, the deadline is extended to 30 September 2017. However, for taxp…