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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 6

[Competent Authorities]

In the application of the provisions of this Convention, the term "competent authorities" shall mean:

  • (a) In the case of France, the Minister of Finance and Economic Affairs, or his duly authorized representative;
  • (b) In the case of Senegal, the Minister of Finance, or his duly authorized representative.