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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.

ARTICLE 3

General Definitions

(1) For the purposes of this Convention, unless the context otherwise requires:

  • (a)
    • (i) The term "Belgium" means the Kingdom of Belgium; when used in a geographical sense, it means the national territory, the territorial sea and other maritime areas over which, in accordance with international law, Belgium exercises sovereign rights or jurisdiction;
    • (ii) The term "Senegal" means the Republic of Senegal; when used in a geographical sense, it means the national territory, the territorial waters and the maritime areas over which, in accordance with international law, Senegal exercises sovereign rights or jurisdiction;
  • (b) The terms "a Contracting State" and "the other Contracting State" mean Belgium or Senegal, as the context requires;
  • (c) The term "person" includes an individual, a company and any other body of persons;
  • (d) The term "company" means anybody corporate or any entity which is treated as a body corporate for tax purposes in the State of which it is a resident;
  • (e) The terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
  • (f) The term "national" means:
    • (i) Any individual having the nationality of a Contracting State;
    • (ii) Any legal person, partnership or association deriving its status as such from the law in force in a Contracting State;
  • (g) The term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of general management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  • (h) The term "competent authority" means:
    • (i) In the case of Belgium, the Minister of Finance or his representative, and
    • (ii) In the case of Senegal, the Minister of Finance or his representative.

(2) As regards the application of the Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.