The income tax treaty between the Ivory Coast and Portugal was signed on 17 March 2015. The treaty is the first of its kind between the two countries. Taxes Covered The treaty covers Portuguese personal income tax, corporate income tax, and surtaxes on corporate income tax. It covers the following Ivory Coast taxes: Tax on business and agricultural profits; Tax on non-commercial profits; Tax on wages, salaries, pensions and annuities; Tax on income from movable capital; Tax on income from debt; Tax on income from land; and General income tax. Withholding Tax Rates Dividends - 10% Interest - 10% Royalties...