AnyRay & Partners is a corporate and tax law advisory law firm based in Abidjan, Cote d'Ivoire. The practice is focused on corporate law, taxes, finance, business reorganizations, transactions, mining and energy, distribution, competition and anti-trust law, labor, intellectual property, and outsourcing.

Ika Raymond Any-Gbayere has more than 20 years of experience, out of which five were spent with PricewaterhouseCoopers and eight years with Unilever Cote d'Ivoire. He graduated from the University of California at Berkeley (USA) and from the University of Queen Marry in London (UK) where he received respectively an LL.M degree and a PgDip in International Commercial Arbitration. He received his first law degree in 1993 (Master of private law) and also holds a post graduate degree in Business law.

Serving multinational corporations as well as private and state-owned entities, the firm's main international clients are US, UK and South African corporations as well as US law firms involved in complex corporate and financial projects in the Region.