DT10251 - Ivory Coast: Admissible taxes
The following Ivory Coast taxes are admissible for credit in the UK under the convention:
- the tax on industrial and commercial profits and on agricultural profits (imp么t sur les b茅n茅fices industriels et commerciaux et sur les b茅n茅fices agricoles)
- the tax on non commercial profits (imp么t sur les b茅n茅fices non-commerciaux)
- the tax on salaries and wages (imp么t sur les traitements et salaires)
- the tax on income from movable capital (imp么t sur le revenu des capitaux mobiliers)
- the general income tax (imp么t g茅n茅ral sur le revenu)
The following Ivory Coast taxes are inadmissible under the convention:
- the business licence tax (contribution des patentes)
- the real property tax (contribution fonci猫re des propri茅t茅s b芒ties)
- the land tax (contribution fonci猫re des propri茅t茅s non-b芒ties)