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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 1

[General Definitions]

For the purposes of this Convention:

  • (1) The term "person" means:
    • (a) any individual;
    • (b) any body corporate;
    • (c) any unincorporated group of individuals.
  • (2) The term "France" means the European départements and overseas départements (Guadeloupe, Guiana, Martinique and Reunion) of the French Republic and any areas outside the territorial waters of France in which it may, in accordance with international law and its legislation, exercise rights with respect to the seabed and subsoil thereof and their natural resources;

The term "Senegal" means the territory of the Republic of Senegal, and any areas outside the territorial waters of Senegal in which it may, in accordance with international law and its legislation, exercise rights with respect to the seabed and subsoil thereof and their natural resources.