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Ivory Coast Approves Ratification of the Tax Treaty with Tunisia

09 June 2015

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Treaty Development

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Ivory Coast-Tunisia

On 3 June 2015, the Ivory Coast government approved for ratification the pending income tax treaty with Tunisia. The treaty, signed 14 May 1999, is the first of its kind between the two countries. Taxes Covered The treaty covers Tunisian individual income tax and corporation tax, and covers the following Ivory Coast taxes: Tax on industrial, commercial, handicraft and farming profits; Tax on non-commercial profits; Tax on wages, salaries, pensions and annuities; Tax on income from movable capital; Real estate tax; and General income tax Withholding Tax Rates Dividends - 10% Interest - 10% Royalties - 10% Capital Gains The...