DT4801 - Double Taxation Relief Manual: Guidance by country: Chad: Unilateral relief
The following Chad taxes are admissible for unilateral relief:
- tax on industrial and commercial profits (imp么t sur les b茅n茅fices industriels et commerciaux)
- tax on profits from non-commercial professions (imp么t sur les b茅n茅fices des professions non-commerciales)
- tax on public and private salaries, allowances and emoluments, wages, pensions and life annuities (imp么t sur les traitements publics et priv茅s, les indemnit茅s et 茅moluments, les pensions et les rentes viag猫res)
- additional taxes for the benefit of communes
The following Chad taxes are inadmissible for unilateral relief:
- business licence tax (contribution des patentes)
- real property tax (contribution fonci猫re des propri茅t茅s b芒ties)
- land tax (contribution foncire des proprits non-b芒ties)