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Official guidance

Double Taxation Relief Manual

DT10250PP · Double Taxation Relief Manual: Ivory Coast

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

Double Taxation Relief Manual: Ivory Coast: contents
Ivory Coast: Relief from Ivory Coast Tax

DT10258 | Ivory Coast: Relief from Ivory Coast Tax

From HM Revenue & Customs · Double Taxation Relief Manual

Guidance repalced