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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Ivory Coast: Agreement

The comprehensive agreement (SI1987/169) entered into force on 24 January 1987 and has effect

(a) In the United Kingdom for

i) Income Tax from 1987-88,

ii) Capital Gains Tax from 1987-88,

iii) Corporation Tax from I April 1987.

(b) In the Ivory Coast for

i) taxes on industrial, commercial and agricultural profits levied for any taxable period beginning on or after 1 October 1987,

ii) taxes on other income levied for any taxable period beginning on or after 1 January 1987,

iii) taxes deducted at source from income paid or credited on or after 1 January 1987.