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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.


Entry into Force

(1) This Convention shall be ratified and the instruments of ratification shall be exchanged at Dakar as soon as possible.

(2) The Convention shall enter into force on the thirtieth day following the date of exchange of the instruments of ratification and its provisions shall apply to:

  • (a) Taxes deducted at source on income allocated or assessed on or after 1 January of the year immediately following the year of the exchange of the instruments of ratification;
  • (b) Other taxes levied on income generated over the fiscal years or periods beginning after the date of exchange of the instruments of ratification.

(3) On or after the day when this Convention enters into force and for as long as it remains in force, Article 19 of the Agreement in the field of merchant marine between the Belgian- Luxemburg Economic Union and the Republic of Senegal, signed at Dakar on 1 December 1982, shall not apply to relations between Belgium and Senegal.