Ivory Coast: tax treaties

Synthesised text of the Multilateral Instrument and the 1985 UK-Cote D’Ivoire (formerly known as Ivory Coast) Double Taxation Convention — in force

The 1985 UK-Cote D’Ivoire Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 1985 UK-Cote D’Ivoire Double Taxation Convention.

It is effective in the UK from:

• 1 January 2024 for taxes withheld at source on amounts paid or credited to non-residents
• 1 April 2025 for Corporation Tax
• 6 April 2025 for Income Tax and Capital Gains Tax

It is effective in Cote D’Ivoire from:

• 1 January 2024 for taxes withheld at source on amounts paid or credited to non-residents
• 1 July 2024 for all other taxes

The Double Taxation Convention entered into force on 24 January 1987.

It is effective in the UK from:

• 1 April 1988 for Corporation Tax
• 6 April 1988 for Income Tax and Capital Gains Tax

It is effective in the Ivory Coast from:

• 1 October 1988 for industrial, commercial and agricultural profits tax
• 1 January 1988 for other provisions