background image

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 23

[Independent Personal Services]

(1) Income derived by a person domiciled in a Contracting State from a profession or other independent occupation of a similar character shall be taxable only in that State, unless the person in question habitually uses a fixed base in the other Contracting State for the exercise of his occupation. If he has such a fixed base,such part of the income as is attributable to that base shall be taxable in the other State.

(2) For the purposes of this Article, professions shall be deemed to include scientific, artistic, literary, educational or teaching activities and those of doctors, lawyers, architects or engineers.