background image

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 3

General Definitions

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

  • (a) the term a "Contracting State" and the "other Contracting State" shall mean Cape Verde or Senegal, as the context requires;
  • (b) the term "Cape Verde" comprises the territory of the Republic of Cape Verde located on the West African coast, the inland waters, the air space over them, the respective territorial sea, and any other zone in which, in accordance with the legislation of the Cape Verde and international law, the Republic of Cape Verde has:
    • (i) sovereign rights for the purpose of exploring and exploiting, conserving and managing the natural resources, whether living or non-living, of the waters superjacent to the seabed, of the seabed and its subsoil; or
    • (ii) jurisdiction with respect to the establishment and use of artificial islands, facilities and structures, marine scientific research and the protection and preservation of the maritime environment;
  • (c) the term "Senegal" means the Republic of Senegal and, in a geographical senses and in accordance with international law, means the national territory, territorial sea as well as maritime areas over which Senegal exercises its sovereign rights or jurisdiction;
  • (d) the term "tax" means Senegal Tax or Cape Verde tax, as the context requires;
  • (e) the term "person" includes an individual, a company, a partnership and any other body of persons;
  • (f) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
  • (g) 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;
  • (h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  • (i) the term "competent authority" means:
    • (i) in the case of Cape Verde, the Minister of Finance, the National Director of State Revenue or their authorized representatives;
    • (ii) in the case of Senegal, the Minister of Finance or his authorized representative;
  • (j) the term "national" means:
    • (i) any individual possessing the nationality of a Contracting State;
    • (ii) any legal person, partnerships, or association deriving its status as such from the laws in force in a Contracting State.

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