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France - Senegal Tax Treaty (as amended through 1991 protocol) — Orbitax Tax Hub

CHAPTER I - INCOME TAXES
CHAPTER II - INHERITANCE TAXES
CHAPTER III - REGISTRATION DUTIES OTHER THAN INHERITANCE TAXES; STAMP DUTIES
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 38

[Assistance in Collection]

(1) The Contracting States agree to lend each other assistance and support with a view to the recovery, according to rules consistent with their respective legislation or regulations, of the taxes referred to in this Convention and of any tax increases,surcharges, overdue payment penalties, interest and costs pertaining to the said taxes when such sums are finally due under the laws or regulations of the requesting State.

(2) Requests for assistance shall be accompanied by such documents as are required under the laws or regulations of the requesting State as evidence that the sums to be collected are finally due.

(3) On receipt of the said documents, writs shall be served and measures of recovery and collection taken in the requested State in accordance with the laws or regulations governing the recovery and collection of its own taxes.

(4) Tax debts to be recovered shall enjoy the same safeguards and privileges as similar tax debts in the requested State.