Corporate Tax
West African taxation moves every year with finance laws and UEMOA directives. We keep your decisions secure: tax structuring of transactions, filing compliance, indirect taxes, transfer pricing, audit defence and litigation before the tax administrations and the courts.
What we do for you
Tax advisory and structuring
Choice of regime, taxation of intra-group flows, treaty relief, investment incentives under investment codes and free-zone regimes.
Compliance review and filings
Compliance diagnostics, secured filings (corporate income tax, VAT, withholding taxes, payroll taxes) and a country-by-country tax calendar.
Indirect taxation
VAT positioning and recovery, customs duties and valuation, excise duties, and the indirect-tax impact of cross-border flows within the UEMOA customs union.
Transfer pricing
Local file and master file, intra-group pricing policy, audit readiness.
Tax due diligence reviews
Pre-acquisition and pre-financing tax health checks, quantifying exposure and proposing remediation before you sign.
International tax and treaty planning
Double-taxation relief, withholding-tax optimisation and permanent-establishment analysis for cross-border groups and inbound investors.
Tax audit defence
Preparation, management of the inspectors, responses to reassessment notices, negotiated settlements.
Tax litigation
Administrative appeals, conciliation committees and contentious proceedings before the competent courts.
Executive and private-client tax
International mobility, executive remuneration, inbound and outbound assignments.
How an engagement unfolds
- QualificationYou describe your matter through our form; a partner calls you back within 24 hours.
- Engagement letterScope, deliverables, timing and fees are agreed in writing before work begins.
- ExecutionAn integrated legal, tax and regulatory team, led by a partner who remains your single point of contact.
- MonitoringTailored alerts on the texts that affect your matter, through the regulatory library.
Other practice areas
- OHADA Corporate & Commercial Law
- Accounting Advisory
- Regulatory & Compliance
- Risk Management, Governance & Internal Audit
- Employment & Global Mobility
- HR Advisory
- M&A, Transactions & Investment
- Strategy & Management Consulting
- Disputes & Arbitration
- Local Content Advisory
- Wills, Drafting & Safekeeping
- Industry sectors
Frequently asked questions
What is the corporate income tax rate in Côte d'Ivoire?
The standard rate is 25% (indicative — to be confirmed against the finance law in force). Specific regimes apply to sectors such as telecommunications and banking.
How should we prepare for a tax audit in the UEMOA zone?
Before the audit: maintain a complete audit trail, document transfer pricing and reconcile the accounts with the returns. During the audit: control the exchanges, meet response deadlines and assert the taxpayer guarantees set out in the tax procedures code.
Do UEMOA tax treaties eliminate double taxation?
UEMOA Regulation No. 08/2008 organises the elimination of double taxation between member states. Bilateral treaties (France, Morocco, Tunisia and others) complete the framework, country by country.
A matter in tax?
Describe your matter in two minutes. A partner — not an intake team — responds within 24 hours.