Investment Code Djibouti

This document outlines Djibouti's Investment Code, which provides tax exemptions and other incentives to promote investment. It establishes two regimes - Regime A provides general tax exemptions for certain types of investments that create jobs, while Regime B provides more extensive exemptions for larger investments or those deemed economically or socially important. It also creates a National Investment Committee to review applications and grant administrative approval for incentives. The goal is to promote economic and social development in Djibouti through private investment.