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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 26

[Elimination of Double Taxation]

(1) Income of the kinds referred to in Articles 13, 14, 15 and 18 originating in Senegal and accruing to persons domiciled in France shall be subject in Senegal only to tax deducted at source on income from marketable securities.

Conversely, similar income originating in France and accruing to persons domiciled in Senegal shall be subject in France only to the tax deducted at source or to withholding on income from marketable securities.

(2) Income originating in France which is covered by Articles 13, 14, 15, 18 and 20 and accrues to persons domiciled in Senegal shall be subject in that State:

  • (a) In the case of individuals, only to the personal income tax;
  • (b) In the case of bodies corporate, only to corporate tax.

(3) Subject to the provisions of paragraphs (1) and (2), where a person domiciled in a Contracting State earns profit and other income which, in accordance with the provisions of this Convention, are taxable in the other Contracting State, the first State may also levy a tax on such income. The tax charged in the other State shall not be deductible for purposes of calculating the income taxable in the first State. However, such person shall be entitled to a tax credit applicable to the tax payable in the first State, using the appropriate tax base. This tax credit shall be equal:

  • (i) For income covered by Articles 13, 14, 15, Article 16, paragraph (2), Article 18 and Article 20, paragraphs (2) and (3), to the amount of tax charged by the other State in accordance with the provisions of these Articles. However, it may not exceed the amount of tax payable in the first State on such income;
  • (ii) For other income, to the amount of tax payable in the first State on such income. This provision is also applicable to remunerations covered by Articles 9, 10, 12, Article 16, paragraph (4), Article 17, first paragraph and Article 20, paragraph (1).

(4) Concerning the application of paragraph (3) to the income covered by Articles 15 and 20, where the amount of the tax paid in Senegal in accordance with the provisions of these Articles, is greater than the amount of French tax on such income, the resident of France who earns such income may submit his case to the competent French authority.

To the extent that it finds that this situation has resulted in the payment of a tax which is not comparable to a tax on net income, such competent authority may allow a deduction of the excess amount of tax paid in Senegal to be applied to the French tax on other income earned abroad by the resident concerned.