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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.


Taxes Covered

(1) This Convention shall apply to taxes on income imposed on behalf of a Contracting State, one of its administrative and political subdivisions or one of its local authorities, irrespective of the manner in which they are levied.

(2) There shall be regarded as taxes on income, all taxes imposed on total income or on items of income, including taxes on gains from the alienation of movable or immovable property as well as taxes on capital gains.

(3) The existing taxes to which this Convention shall apply include, in particular:

  • (a) Insofar as Senegal is concerned:
    • (i) the corporate tax;
    • (ii) the minimum flat rate tax on companies;
    • (iii) the income tax on individuals;
    • (iv) the flat rate contribution paid by employers;
    • (v) the capital gains tax on developed/built land or undeveloped land;
  • (hereinafter referred to as "Senegalese tax");
  • (b) Insofar as Lebanon is concerned:
    • (i) the tax on profits from industrial, commercial and non-commercial professions;
    • (ii) the tax on wages, salaries and pensions;
    • (iii) the tax on income from movable capital;
    • (iv) the tax on income from buildings;
  • (hereinafter referred to as "Lebanese tax").

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