The Double Taxation Convention entered into force on 24 January 1987.
The convention is effective in the Ivory Coast from:
- 1 October 1988 for industrial, commercial and agricultural profits tax
- 1 January 1988 for other provisions
It’s effective in the UK from:
- 1 April 1988 for Corporation Tax
- 6 April 1988 for Income Tax and Capital Gains Tax