background image
CHAPTER 1 - General Provisions
CHAPTER 2 - Taxation of Income
CHAPTER 3 - Inheritance Tax
CHAPTER 4 - Registration Fees Other than Inheritance Tax-Stamp Duty
CHAPTER 5 - Administrative Assistance
CHAPTER 6 - Special Provisions
CHAPTER 7 - Transitional Provisions
CHAPTER 8 - Final Provisions
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ANNEXURE

The taxes referred to in Article 6 of the Regulation, in each Member State are listed below:

  • (A) Republic of Benin:
    • (1) Tax on the industrial, commercial and agricultural profits.
    • (2) Tax on non-trading profits.
    • (3) Tax on income from movable capital.
    • (4) General Income Tax.
    • (5) Single Property tax-National Budget.
    • (6) Progressive tax on wages and salaries.
    • (7) Registration fees and stamp duties.
    • (8) Property Tax for Rent.
    • (9) Single professional tax.
  • (B) National Budget Burkina Faso:
    • (1) Tax on the industrial, commercial and agricultural profits.
    • (2) Tax on non-trading profits.
    • (3) Tax on property income.
    • (4) Tax on real estate gains.
    • (5) Single Tax on wages and salaries.
    • (6) Income tax on receivables, deposits and guarantees.
    • (7) Tax on income from movable securities.
    • (8) Registration fees and stamp duties.
  • (C) Republic of Ivory Coast:
    • (1) Tax on the industrial, commercial, and agricultural profits.
    • (2) Tax on non-trading profits.
    • (3) Tax on salaries, wages, pensions and annuities.
    • (4) General Income Tax.
    • (5) Tax on property income.
    • (6) Tax on property assets.
    • (7) Tax on income from movable capital.
    • (8) Registration fees and stamp duties.
  • (D) Republic of Guinea-Bissau:
    • (1) Income Tax.
    • (2) Professional Tax.
    • (3) Property Tax.
    • (4) Stamp Duty.
  • (E) Republic of Mali:
    • (1) Single Tax on wages and salaries.
    • (2) Tax on income from movable securities.
    • (3) Tax on commercial and industrial profits.
    • (4) Tax on property income.
    • (5) Income tax on receivables and deposits.
    • (6) Corporate Income tax.
    • (7) Tax on agricultural profits.
    • (8) Tax on capital gains.
    • (9) Registration fees.
    • (10) Stamp Duty.
  • (F) Republic of Niger:
    • (1) Income tax.
    • (2) Single Tax on wages and salaries.
    • (3) Tax on income from movable capital.
    • (4) Property Tax.
    • (5) Estate tax.
    • (6) Registration fees and stamp duty.
    • (7) Tax on capital gains on property.
  • (G) Republic of Senegal:
    • (1) Corporate tax.
    • (2) Flat rate/standard tax on companies.
    • (3) Individual income tax.
    • (4) Registration fees.
    • (5) Stamp Duty.
    • (6) Capital gains tax on developed and undeveloped land.
  • (H) Togolese Republic:
    • (1) Individual income tax.
    • (2) Corporate Income tax.
    • (3) Minimum lump sum tax.
    • (4) Inheritance duties.
    • (5) Registration fees and stamp duty.
    • (6) Property tax.