The Ivorian General Directorate for Taxation has released the tax appendix to the Finance Law for 2019, which was published on 28 December 2018. The main changes include the following:
- The definition of jurisdictions with a preferential tax regime is amended to include jurisdictions where income would be subject to tax for an amount lower than 50% of the tax liability that would be incurred in the Ivory Coast for the same income;
- Penalties for the submission of an incomplete or inaccurate C…