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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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DT: Ivory Coast: double taxation agreement, Article 29: Termination

This Convention shall remain in force until terminated by one of the Contracting States.Either Contracting State may terminate the Convention, through diplomatic channels, bygiving notice of termination at least six months before the end of any calendar yearbeginning after the expiration of five years from the date of entry into force of theConvention. In such event, the Convention shall cease to 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 notice is given;  
(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 notice is given;  
  1. in the Ivory Coast:
(i) in respect of taxes on industrial, commercial and agricultural profits assessed on income of taxable periods beginning on or after 1 October in the calendar year next following that in which the notice is given;(ii) in respect of other taxes on income assessed on income of taxable periods commencing on or after 1 January in the calendar year next following that in which the notice is given;  
(iii) in respect of taxes payable at source on income credited or paid, on or after 1 January in the calendar year next following that in which the notice is given.