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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 43

[Entry into Force]

(1) Each of the Contracting States shall notify the other of the completion of the procedures required by its legislation for the entry into force of this Convention. The Convention shall enter into force on the date of the later notification and shall be applicable:

  • (a) In respect of taxes on income, to the taxation of income relating to the calendar year in which it enters into force or to financial years ending in the course of that year. However, in the case of the income referred to in Articles 13, 15, 18 and 19, the Convention shall apply to income distributed as from the entry into force of the Convention;
  • (b) In respect of inheritance taxes, to the estates of persons whose death occurs on or after the date of entry into force of the Convention;
  • (c) In respect of other registration taxes and stamp duties, to instruments and judgments delivered after the entry into force of this Convention;
  • (d) In respect of the recovery of any debts other than fiscal debts, to those arising out of a transaction which took place after the entry into force of this Convention.

(2) The entry into force of this Convention shall terminate the Tax Agreement, the annexed Protocol and the Exchange of Letters between France and Senegal of 3 May 1965.

The provisions of those agreements shall cease to have effect as from the date on which the corresponding provisions of this Convention take effect in purchase of paragraph (1).