Les mutations des obligations de vigilance en Côte d'Ivoire par la loi n°2016-992 du 14 novembre 2016 relative à la lutte contre le blanchiment des capitaux et le financement du terrorisme.

Abstract : The coming into force of the Law N 2016-992 of November 14th, 2016 concerning the anti-money laundering and the terrorism financing (LBC/FT) completely modified the obligations of vigilance pressing on the professionals liable for tax. From now on the realization of a normal vigilance even standard before and in the course of business relationship is coupled with measures of vigilance adapted to the profile at risk of the customers or the actual beneficiaries of the operation. Complementary and particular measures of vigilance are imposed according to the situation and according to the degree of risk of certain customers. However, the implementation of these preventive actions can be delegated to third parties.
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https://hal.univ-lorraine.fr/hal-02294058
Contributor : Adélaïde Gakoue <>
Submitted on : Monday, September 23, 2019 - 10:10:40 AM
Last modification on : Wednesday, September 25, 2019 - 8:03:41 PM

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  • HAL Id : hal-02294058, version 1

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Adélaïde Gakoue. Les mutations des obligations de vigilance en Côte d'Ivoire par la loi n°2016-992 du 14 novembre 2016 relative à la lutte contre le blanchiment des capitaux et le financement du terrorisme.. Droits en mutation II, Les Éditions de l'Immatériel, pp.130-142, 2019, DocPublication, ISBN-13 9791091636193. ⟨hal-02294058⟩

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