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Cape Verde - Senegal Tax Treaty (2018, not yet in force) — Orbitax Tax Hub

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 31

Entry into force

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

(2) This Convention shall enter into force 30 days after the exchange of instruments of ratification, and its provisions shall have effect:

  • (a) In the case of Cape Verde:
    • (i) taxes withheld at source, in respect of amounts paid or credited after the first day of January of the calendar year immediately following that in which this Convention enters into force; and
    • (ii) other income taxes, for income generated in the calendar year commencing after the first day of January of the year immediately following that in which this Convention enters into force;
  • (b) In the case of Senegal:
    • (i) taxes withheld at source, in respect of amounts paid or credited after the first day of January of the calendar year immediately following that in which this Convention enters into force; and
    • (ii) other income taxes, for income generated in the calendar year commencing after the first day of January of the year immediately following that in which this Convention enters into force;