Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings

Côte d’Ivoire

Côte d’Ivoire has met the terms of reference (ToR) for the calendar year 2017 (year in review) that can be met in the absence of rulings being issued.1

Côte d’Ivoire does not issue any type of rulings within the scope of the transparency framework. Côte d’Ivoire only issues interpretative rulings. These tax rulings are not binding for the tax authorities and are therefore not considered rulings as defined in the Action 5 report (OECD, 2015). In the event that Côte d’Ivoire put in place the administrative process to issue rulings within the scope of the transparency framework, Côte d’Ivoire notes that it would implement the transparency framework obligations.

As there were no rulings issued, no exchange of information was required. Therefore no peer input was received in respect of exchanges of information on rulings received from Côte d’Ivoire.

1. Côte d’Ivoire did not provide written comments on this peer review report.

Introduction

290.  This peer review covers Côte d’Ivoire’s implementation of the BEPS Action 5 transparency framework for the year 2017. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is included at the end of this report.

A. The information gathering process

291.  As no rulings are issued, this section is not assessed.

B. The exchange of information

292.  As no rulings are issued, this section is not assessed.

C. Statistics (ToR IV)

293.  As no rulings are issued, no statistical data can be reported.

D. Matters related to intellectual property regimes (ToR I.4.1.3)

294.  Côte d’Ivoire does not offer an intellectual property regime for which transparency requirements under the Action 5 Report (OECD, 2015) were imposed.

Summary of recommendations on implementation of the transparency framework

 

Aspect of implementation of the transparency framework that should be improved	Recommendation for improvement
	No recommendations are made.

Reference

OECD (2017), BEPS Action 5 on Harmful Tax Practices – Terms of Reference and Methodology for the Conduct of the Peer Reviews of the Action 5 Transparency Framework, OECD/G20 Base Erosion and Profit Shifting Project, OECD, Paris. www.oecd.org/tax/beps/beps-action-5-harmful-tax-practices-peer-review-transparencyframework.pdf.

OECD (2015), Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris. https://doi.org/10.1787/9789264241190-en.