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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 27

[Inheritance Taxes]

(1) This chapter shall apply to inheritance taxes levied on behalf of either Contracting State.

Inheritance taxes shall be understood to mean taxes levied at death in the form of estate duties, inheritance taxes, real estate transfer taxes or taxes on bequests.

(2) The existing duties to which this chapter shall apply are:

  • (a) In the case of France: the inheritance tax;
  • (b) In the case of Senegal: the inheritance tax.