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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 31

[Tangible Movable Property]

Tangible movable property other than the movables referred to in Articles 29 and 30, including furniture, linen and household goods and art objects and collections, shall be liable to inheritance tax only in the State in which such property was on the date of death.

However, ships and aircraft shall be liable to tax only in the Contracting State in which they were registered.