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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 2

[Resident]

(1) For the purposes of this Convention, an individual shall be deemed to be domiciled in the place in which he has his "permanent home", the latter expression being understood to mean the centre of vital interests- i.e., the place with which his personal relations are closest.

When the domicile of an individual cannot be determined on the basis of the foregoing paragraph, he shall be deemed to be domiciled in that one of the Contracting States in which he principally resided. If he resides for equal periods in each of the two States, he shall be deemed to have his domicile in the Contracting State of which he is a national. If he is a national of neither Contracting State, the competent authorities of the Contracting States shall determine the question by agreement.

(2) For the purposes of this Convention, a body corporate shall be deemed to have its domicile in the place in which its registered office is situated; an unincorporated group of individuals shall be deemed to have its domicile in the place from which it is actually managed.