Corporate Tax 2026

CÔTE D’IVOIRE Law and Practice Contributed by: Innocent Kouakou, Assemian Kouakou, Francky Lukanda and Lonzo Colombe, Ofori Conseils Africa LLP

Ofori Conseils Africa LLP is an independent law firm with a strong focus on corporate/M&A, competition (WAEMU and ECOWAS), regulatory, finance, infra - structure and natural resources, tax and customs matters across the OHADA and WAEMU regions. Based in Abidjan and active throughout Francophone Sub-Saharan Africa, the firm advises domestic and multinational companies, investment funds and pub -

lic entities on acquisitions, joint ventures, restruc - turings and strategic investments. Recognised for its transactional expertise, innovative approach and deep regulatory insight, Ofori Conseils Africa LLP acts as a strategic partner, delivering tailored, reliable and results-driven legal advice to support clients’ long-term growth.

Authors

Innocent Kouakou is the tax partner at Ofori Conseils Africa LLP, specialising in tax structuring for complex domestic and cross-border transactions. He advises multinational groups, financial institutions and

Francky Lukanda is the partner in charge of finance, infrastructure and natural resources at Ofori Conseils Africa LLP. He has over 19 years of post-qualification experience advising international financial institutions,

industrial players on transaction tax, transfer pricing, customs and investment structuring across Côte d’Ivoire and the WAEMU region. With over 18 years’ experience, he is involved in M&A-driven tax planning, reorganisations and the optimisation of cross-border flows, ensuring compliance with regional and international tax frameworks. He is recognised for his deal-oriented mindset, technical depth and ability to deliver secure, value-driven tax solutions. Innocent is a member of the International Fiscal Association (IFA) and of the Professional Association of Tax Experts of Côte d’Ivoire (GP-EFCI).

multinational companies and governments on complex commercial and financial transactions across the WAEMU and CEMAC regions, as well as in the Democratic Republic of Congo. His practice focuses on secured and unsecured financing, including syndicated loans, structured finance and repurchase (repo) transactions, and on infrastructure and natural resources projects across the OHADA region. He has also advised multilateral development institutions, including the African Development Bank

and the African Legal Support Facility, on development finance and project-related transactions.

Assemian Kouakou is the managing partner of Ofori Conseils Africa LLP and a leading deal-maker across the OHADA region. He advises executives, investors and boards on high-value M&A, strategic

Lonzo Colombe is a tax associate at Ofori Conseils Africa. He advises domestic and international clients on tax, transfer pricing and customs matters in Côte d’Ivoire and across the WAEMU region. Her practice

investments, regulatory structuring and complex transactions under OHADA law. A graduate of the Wharton School (USA) qualified in mergers and acquisitions, he is closely involved in financing, capital markets and competition matters across the WAEMU and ECOWAS regions. His client portfolio includes financial institutions, investment funds, fintech and insurance groups and industry bodies. He is recognised for his strategic vision, execution- driven approach and strong transactional leadership.

focuses on tax compliance, structuring and the management of fiscal and customs risks related to clients’ operations and transactions. He supports companies across various sectors in ensuring tax-efficient, compliant and sustainable business activities throughout Francophone West Africa.

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