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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Ivory Coast: double taxation agreement, Article 28: Entry into force

 

(1) This Convention shall be ratified and the instruments of ratification exchanged at Abidjan as soon as possible.

 

(2) This Convention shall enter into force immediately after the expiration of thirty days following the date on which the instruments of ratification are exchanged(a) and shall thereupon have effect:

  1. in the United Kingdom:
  • (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April in the calendar year next following that in which the instruments of ratification are exchanged;

    (ii) in respect of corporation tax, for any financial year beginning on or after 1 April in the calendar year next following that in which the instruments of ratification are exchanged;

    1. in the Ivory Coast:
      • (i) in respect of taxes on industrial, commercial and agricultural profits levied for any taxable period commencing on or after 1 October in the calendar year next following that in which the instruments of ratification are exchanged;
    (ii) in respect of other taxes on income levied for any taxable period beginning on or after 1 January in the calendar year next following that in which the instruments of ratification are exchanged;  
          
    (iii) in respect of taxes deducted at source on income credited or paid, on or after 1 January in the calendar year next following that in which the instruments of ratification are exchanged.