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Kuwait - Senegal Tax Treaty (2007, not yet in force) — Orbitax Tax Hub

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.


Taxes Covered

(1) This Agreement shall apply to taxes on income imposed on behalf of a Contracting State, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income all taxes imposed on total income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises.

(3) The existing taxes to which this Agreement shall apply are, in particular:

  • (a) in the case of Kuwait:
    • (1) the corporate income tax;
    • (2) the contribution from the net profits of the Kuwaiti shareholding companies payable to the Kuwait Foundation for Advancement of Science (KFAS);
    • (3) the Zakat;
    • (4) the tax subjected according to the supporting of national employee law;
  • (hereinafter referred to as “Kuwaiti tax”);
  • (b) in the case of Senegal:
    • (1) corporate tax;
    • (2) minimum corporate tax;
    • (3) personal income tax;
    • (4) employer-paid premium;
    • (5) betterment tax on developed and undeveloped property;
  • (hereinafter called “Senegalese tax”).

(4) This Agreement shall apply also to any identical or substantially similar taxes, which are imposed under the laws of a Contracting State after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes, which have been made in their respective taxation laws.