(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.