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Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Contents

ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Ivory Coast

  1. DT10250
    Ivory Coast: Agreement
  2. DT10251
    Ivory Coast: Admissible and inadmissible taxes
  3. DT10252
    Ivory Coast: Source of income
  4. DT10253
    Ivory Coast: Permanent establishment
  5. DT10254
    Ivory Coast: Dividends
  6. DT10255
    Ivory Coast: Management fees
  7. DT10256
    Ivory Coast: Employments
  8. DT10257
    Ivory Coast: Tax spared
  9. DT10258
    Ivory Coast: Relief from Ivory Coast Tax
  10. DT10300
    DT: Ivory Coast: double taxation agreement, Article 1: Personal scope
  11. DT10301
    DT: Ivory Coast: double taxation agreement, Article 2: Taxes covered
  12. DT10302
    DT: Ivory Coast: double taxation agreement, Article 3: General definitions
  13. DT10303
    DT: Ivory Coast: double taxation agreement, Article 4: Fiscal domicile
  14. DT10304
    DT: Ivory Coast: double taxation agreement, Article 5: Permanent Establishment
  15. DT10305
    DT: Ivory Coast: double taxation agreement, Article 6: Income from immovable property
  16. DT10306
    DT: Ivory Coast: double taxation agreement, Article 7: Business profits
  17. DT10307
    DT: Ivory Coast: double taxation agreement, Article 8: Shipping and air transport
  18. DT10308
    DT: Ivory Coast: double taxation agreement, Article 9: Associated enterprises
  19. DT10309
    DT: Ivory Coast: double taxation agreement, Article 10: Dividends
  20. DT10310
    DT: Ivory Coast: double taxation agreement, Article 11: Interest
  21. DT10311
    DT: Ivory Coast: double taxation agreement, Article 12: Royalties
  22. DT10312
    DT: Ivory Coast: double taxation agreement, Article 13: Management fees
  23. DT10313
    DT: Ivory Coast: double taxation agreement, Article 14: Capital gains
  24. DT10314
    DT: Ivory Coast: double taxation agreement, Article 15 Independent personal services
  25. DT10315
    DT: Ivory Coast: double taxation agreement, Article 15 Dependent personal services
  26. DT10316
    DT: Ivory Coast: double taxation agreement, Article 17: Director's fees
  27. DT10317
    DT: Ivory Coast: double taxation agreement, Article 18 Artistes and Atheletes
  28. DT10318
    DT: Ivory Coast: double taxation agreement, Article 18: Pensions
  29. DT10319
    DT: Ivory Coast: double taxation agreement, Article 20: Government remuneration and pensions
  30. DT10320
    DT: Ivory Coast: double taxation agreement, Article 21: Students and business apprentices
  31. DT10321
    DT: Ivory Coast: double taxation agreement, Article 22: Income not expressly mentioned
  32. DT10322
    DT: Ivory Coast: double taxation agreement, Article 23: Elimination of double taxation
  33. DT10323
    DT: Ivory Coast: double taxation agreement, Article 24: Non-discrimination
  34. DT10324
    DT: Ivory Coast: double taxation agreement, Article 25: Mutual agreement procedure
  35. DT10325
    DT: Ivory Coast: double taxation agreement, Article 26: Exchange of information
  36. DT10326
    DT: Ivory Coast: double taxation agreement, Article 27: Diplomatic agents and consular officials
  37. DT10327
    DT: Ivory Coast: double taxation agreement, Article 28: Entry into force
  38. DT10328
    DT: Ivory Coast: double taxation agreement, Article 29: Termination