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Côte d’Ivoire Withholding Tax Guide: Corporate Rates, Dividends, Interest, Royalties and Treaty Rules

Withholding tax can affect a wide range of commercial payments, including dividends, interest, royalties, service fees, public-sector contracts, and certain transactions involving smaller enterprises. Businesses operating in or making payments from Côte d’Ivoire need to identify the correct withholding obligation before settling invoices or distributing income. The applicable rate depends largely on the nature of…
