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.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/ivory-coast-tax-treaties