The income tax treaty between Ivory Coast and Morocco reportedly entered into force on 7 March 2016. The treaty, signed 20 July 2006, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Moroccan general income tax and corporation tax, and 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;
- Real estate tax (built an…