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)