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.

EXCHANGES OF LETTERS

(I)

Paris, March 29, 1974

SIR:

During the negotiations which led to the signing of the Convention on Assistance in Personnel Matters by the Government of the French Republic to the Government of the Republic of Senegal, it was agreed that the tax regime applicable to French personnel seconded to the Government of the Republic of Senegal under that Convention would be reconsidered by the joint commission provided for in the Tax Convention signed today by our two Governments.

This commission will meet within two months from the date of the entry into force of the Tax Convention.

I should be grateful if you would confirm that this proposal is acceptable to your Government, in which case this letter and your reply will be deemed to constitute an agreement between our two Governments.

Accept, Sir, etc.

ASSANE SECK

THE MINISTER FOR FOREIGN AFFAIRS

(II)

Paris, March 29, 1974

SIR:

By letter of today's date, you transmitted to me a letter which reads as follows:

[As in Note I.]

I have the honor to inform you that my Government agrees to the foregoing.

Accept, Sir, etc.

JEAN DE LIPKOWSKI

THE SECRETARY OF STATE TO THE MINISTER FOR FOREIGN AFFAIRS

(III)

Paris, March 29, 1974

SIR:

During the negotiations which led to the signing of certain agreements by us today, we mentioned the concern of the Government of the Republic of Senegal, on the one hand, with regard to the recovery of sums owed by French nationals to the Senegalese treasury, and of the Government of the French Republic, on the other, with regard to the recovery of sums owed by Senegalese nationals to the French treasury in connection with which recovery the Tax Convention between France and Senegal of 29 March 1974 provides, in Article 38, that the two States shall lend each other assistance.

With a view to pursuing this course, the two Parties have agreed that the joint commission provided for in Article 41 of the above-mentioned Convention shall meet, without prejudice to meetings which may be convened for other reasons, twice a year, alternately in France and in Senegal, with a view to examining the status of transactions concerning such recoveries as have been requested in pursuance of the said Convention.

The joint commission mentioned above shall meet for the first time within a month from the date of entry into force of the Convention in order to take stock of the position with regard to the amounts due by the two States to each other.

I should be grateful if you would confirm that this proposal is acceptable to your Government, in which case this letter and your reply will constitute an agreement between our two Governments on this subject.

Accept, Sir, etc.

ASSANE SECK

THE MINISTER FOR FOREIGN AFFAIRS

(IV)

Paris, March 29, 1974

SIR:

By letter of today's date, you communicated to me the following:

[As in Note III.]

I have the honor to inform you that my Government agrees to the foregoing.

Accept, Sir, etc.

JEAN DE LIPKOWSKI

THE SECRETARY OF STATE TO THE MINISTER FOR FOREIGN AFFAIRS

(V)

Paris, March 29, 1974

SIR:

As you are aware, Articles 38 to 40 of the Tax Convention between the Government of the French Republic and the Government of the Republic of Senegal,signed at Paris on 29 March 1974, provide for measures of reciprocal assistance with a view to the recovery of the taxes to which the Agreement relates, of all other taxes and duties and, in general, of debts of any kind owed to the Contracting States.

In order that the application of this provision may not give rise, in certain cases, to procedural difficulties and to preserve the climate of confidence prevailing between the Governments of our two countries, I have the honor to propose that if, in pursuance of the provisions of the above-mentioned Articles 38 to 40, proceedings are instituted against a taxpayer in one of our two States for the recovery of taxes or debts owed in the other State, the taxpayer may request the competent authorities of the former State to stay the proceedings if he is able to establish title to property situated in the State in which the taxes in question were assessed or to substantiate a claim against a public or quasi-public authority of the said State.

If the request which must be supported by the necessary documents, appears to be justified, the application of the provisions of Article 38 shall be stayed without prejudice to the implementation of the measures of conservation provided for in Article 39 of the Convention.

The matter shall be submitted to the competent authorities of the applicant State within two months for consideration of the merits of the documents submitted by the debtor.

They shall intimate, likewise within two months, whether or not action to enforce recovery is to be taken. In case of difficulty, the matter shall be referred to the joint commission provided for in Article 41.

As a general rule, disputes relating to recovery shall be deemed to be difficulties of application within the meaning of Article 41 of the Convention.

The referring of the matter to the joint commission shall not preclude the application of the provisions of Article 39 of the Convention.

I should be grateful if you would inform me whether this proposal is acceptable to your Government.

Accept, Sir, etc.

JEAN DE LIPKOWSKI

THE SECRETARY OF STATE TO THE MINISTER FOR FOREIGN AFFAIRS

(VI)

Paris, March 29, 1974

SIR:

By letter of today's date, you communicated to me the following:

[As in Note V.]

I have the honour to confirm that my Government agrees to the foregoing.

Accept, Sir, etc.

ASSANE SECK

THE MINISTER FOR FOREIGN AFFAIRS