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Ivorian Tax Administration is divided in many branches including the Direction of Big Companies. But, in practise, the notion of « Big Companies » was unknown.
It has been clarified by the decree N° 119/MPMB of March 26th 2014 relating to the competence of the Direction of Big Companies.
INTRODUCTION OF THE CONCEPT OF REPRESENTATIVE OFFICE (OR LIAISON OFFICE) IN THE REVISED OHADA UNIFORM ACTSunday, 29 June 2014 23:43
In general, the openning of a company is preceded by the creation of a representative office (or a liaison office) in order to collect informations on the market. So, representative offices are created to make preparatories and auxiliaries activities.
The concept of representative office was not recognized in the former OHADA Uniform Act. The revised OHADA Uniform Act on commercial companies refers, now, to representative office through its articles 120-1 to 120-41.