background image
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.


Entry into Force

(1) This Convention shall be ratified and the instruments of ratification shall be exchanged at Dakar as soon as possible.

(2) This Convention shall come into force and effect on the date on which the instruments of ratification are exchanged, and its provisions shall apply to income pertaining to any fiscal year commencing after the first day of January of the year following that during which the instruments of ratification were exchanged.