Ivory Coast deposited on 25 September 2023 its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Based on the date of deposit, the MLI will enter into force for Ivory Coast on 1 January 2024, although its entry into force for Ivory Coast's covered agreements (tax treaties) will depend on the ratification of the MLI by the counterparty to a particular covered agreement.
The MLI will generally …