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8.2.1. Corporate/Profit Taxes

A non-resident company with a branch or PE in Ivory Coast is assessed to tax on the income attributed to the PE in the same manner and at the same rates as resident entity. Income not attributed to a PE is generally subject to <a onclick="scrollToId('594')">withholding tax</a> if derived from sources in Ivory Coast. Unless a treaty provides otherwise, 50% of the after-tax income of the branch or PE is deemed to have been remitted to the foreign head office and attracts a branch remittance tax at the rate of 15% (see Sec. 4.3.).