background image
5.5. Source Rules with Respect to Income Derived by Non-Residents

Dividends

Dividends received from companies that are incorporated and registered in Ivory Coast and from foreign companies authorized to operate in Ivory Coast are deemed Ivory Coast sourced.

Interest

Interest paid by Ivory Coast residents to non-residents is deemed Ivory Coast sourced.

Royalties

Royalty fees paid for the use of intellectual property in Ivory Coast, is deemed Ivory Coast sourced.

Rental Income

Rental income from property situated in Ivory Coast is deemed Ivory Coast sourced.

Service Fees

Service fees paid to a non-resident are deemed Ivory Coast sourced if the services are furnished or used in Ivory Coast.