Côte d’Ivoire has thirteen 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 treaty partners,1 and the multilateral Supplementary Act A/SA, 5/12/18 adopting community rules for the elimination of double taxation with respect to taxes on income, capital and inheritance and the prevention of tax evasion and avoidance within the ECOWAS Member States (the ECOWAS Supplementary Act) concluded with fourteen treaty partners. One of those agreements, the ECOWAS Supplementary Act, complies with the minimum standard.
Côte d’Ivoire signed the MLI in 2018 and deposited its instrument of ratification on 25 September 2023. The MLI enters into force for Côte d’Ivoire on 1 January 2024. 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 have been taken (other than under the MLI) to implement the minimum standard in that agreement.
Côte d’Ivoire is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2