Côte d’Ivoire

Côte d'Ivoire has twelve tax agreements in force as reported in its response to the Peer Review questionnaire, including the multilateral Regulation 08/2008/COM adopting the rules for the avoidance of double taxation within the West African Economic and Monetary Union and the rule for assistance in tax matters (the UEMOA) concluded with seven partners.1

Côte d'Ivoire signed the MLI in 2018. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

Côte d’Ivoire has not listed its agreement with Switzerland under the MLI, but indicated in its response to the Peer Review questionnaire that steps had been taken (other than under the MLI) to implement the minimum standard in this agreement.

Côte d'Ivoire is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

← 1. Règlement n°08/2008/CM des pays de l’Union économique et monétaire Ouest Africaine (UEMOA) du 26 septembre 2008 portant adoption des règles visant à éviter la double imposition au sein de l’UEMOA et des règles d’assistance en matière fiscale. In total, Côte d’Ivoire identified 18 "agreements" in its List of Tax agreements: eleven bilateral agreements and the UEMOA.

← 2. For its agreements listed under the MLI, Côte d'Ivoire is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). Côte d'Ivoire has also adopted the asymmetrical application of the simplified LOB under Article 7(7)(b) of the MLI.

← 3. Revisions to the UEMOA require an agreement from its eight treaty partners.

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