DT10250 - Ivory Coast: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Cote D’ivoire (Formerly Known as Ivory Coast) for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
Signed: 26 June 1985
Statutory Instrument number: SI 1987 No. 169
Entered into force: 24 January 1987
Has effect:
- in the Ivory Coast, in respect of taxes on industrial, commercial and agricultural profits, from 1 October 1987; in respect of taxes on other income and taxes deducted at source, from 1 January 1987
- in the UK, in respect of income tax and capital gains tax, from 6 April 1987; in respect of corporation tax, from 1 April 1987
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/ivory-coast-tax-treaties