Schedule Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of the Ivory Coast for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains
The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of the Ivory Coast;
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains;
Have agreed as follows:
- Article 1Personal scope
- Article 2Taxes covered
- Article 3General definitions
- Article 4Fiscal domicile
- Article 5Permanent establishment
- Article 6Income from immovable property
- Article 7Business profits
- Article 8Shipping and air transport
- Article 9Associated enterprises
- Article 10Dividends
- Article 11Interest
- Article 12Royalties
- Article 13Management fees
- Article 14Capital gains
- Article 15Independent personal services
- Article 16Dependent personal services
- Article 17Directors' fees
- Article 18Artistes and athletes
- Article 19Pensions
- Article 20Government remuneration and pensions
- Article 21Students and business apprentices
- Article 22Income not expressly mentioned
- Article 23Elimination of double taxation
- Article 24Non-discrimination
- Article 25Mutual agreement procedure
- Article 26Exchange of information
- Article 27Diplomatic agents and consular officials
- Article 28Entry into force
- Article 29Termination