OHADA - Acte uniforme révisé relatif au droit des sociétés commerciales et du groupement d'intérêt économique

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

Data and Resources

Additional Info

Field Value
Sector Oil and Gas
Country Côte d'Ivoire
Year 2014
RGI Edition Year 2017
Topic Open data, Revenue management, State-owned enterprises, Tax policy and revenue collection
Document Type Statute
RGI Sub-component State-owned enterprises
RGI Questions 1.2.7a: Was the national tax authority audited over the most recently completed audit timeframe?,
1.4.1a: Are there rules governing fiscal transfers between the government and the SOE?,
1.4.2b: Does the SOE publicly disclose how much revenue it transfers to the government?,
1.4.3a: Is the SOE required to publicly disclose annual reports containing information on its finances and operations?,
1.4.5c: Does the SOE's most recent public annual report include a balance sheet statement?,
1.4.5d: Does the SOE's most recent public annual report include a cash flow statement?,
1.4.5e: Does the SOE's most recent public annual report include an income statement?,
1.4.3b: Do rules require a periodic audit of the SOE's financial statements by an external body?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law and
Practice (Both)
Publisher UEMOA
Author UEMOA UEMOA
Source or API link http://rgi.nrgi-assessment.org/api/public/documents/CIV-2016-HY
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute