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