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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 37

[Exchange of Information]

(1) The taxation authorities of each of the Contracting States shall transmit to the taxation authorities of the other Contracting State any fiscal information available to them and useful to the latter authorities to ensure the proper assessment and collection of the taxes to which this Convention relates and the application with respect to such taxes of the statutory provisions concerning the prevention of tax evasion.

(2) The information so exchanged shall be treated as confidential and shall not be disclosed to persons other than those concerned with the assessment and collection of the taxes to which this Convention relates. No information shall be exchanged which would reveal a commercial, industrial or professional secret. Assistance may be withheld where the requested State considers that it might endanger its sovereignty or security or injure its general interests.

(3) Information shall be exchanged automatically or on request in specific cases. The competent authorities of the two Contracting States shall agree on the list of types of information to be provided automatically.