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HMRC internal manual

Double Taxation Relief Manual

Burkina Faso: Admissible and inadmissible taxes

Admissible for unilateral relief

Tax on industrial and commercial profits (impôt sur les bénéfices industriels et commerciaux).

Tax on profits from non-commercial occupations (impôt sur les bénéfices des professions non-commerciales).

Tax on income from movable capital (impôt sur le revenu des capitaux mobiliers).


Business licence tax (contribution des patentes).