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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 32

Termination

This Convention shall remain in force until terminated by one of the Contracting State. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year starting after five years after the year in which the Convention entered into force. In such event, the Convention shall cease to 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 the notice of termination of this Convention is given;
    • (ii) other income tax, as to income for taxable periods commencing after the first day of January of the calendar year immediately following that in which the notice of termination of this Convention is given;
  • (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 the notice of termination of this Convention is given;
    • (ii) other income tax, as to income for taxable periods commencing after the first day of January of the calendar year immediately following that in which the notice of termination of this Convention is given;

DONE, in duplicate, at Dakar, on the 26th day of April of the year 2018, in two original copies in the Portuguese and French languages, both texts being equally authentic.

FOR THE GOVERNMENT OF THE REPUBLIC OF CAPE VERDE:

LUÍS LOPES TAVARES

FOR THE GOVERNMENT OF THE REPUBLIC OF SENEGAL:

ME SIDIKI KABA