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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 28

Entry Into Force

(1) Each of the Contracting States shall notify the other, through diplomatic channels, of the completion of the procedures required by its law for the bringing into force of this Convention. This Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect:

  • (a) in Senegal:
    • (i) in respect of tax withheld at source on income received on or after 1 January of the calendar year following the year in which the Convention enters into force;
    • (ii) in respect of other taxes, for taxable years beginning on or after 1 January of the calendar year following the year in which the Convention enters into force; and
  • (b) in the United Kingdom:
    • (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April next following the date on which this Convention enters into force;
    • (ii) in respect of corporation tax, for any financial year beginning on or after 1 April next following the date on which this Convention enters into force.

(2) Notwithstanding the provisions of paragraph 1, the provisions of Article 24 (Mutual Agreement Procedure), Article 25 (Exchange of Information) and Article 26 (Assistance in the Collection of Taxes) shall have effect from the date of entry into force of this Convention, without regard to the taxable period to which the matter relates.