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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 29

Termination

This Convention shall remain in force indefinitely but either Contracting State may, until the 30th day of June in any calendar year, beginning after the expiration of a period of five years from the year of entry into force of the Convention, give a written notice of termination through diplomatic channels to the other Contracting State, in which case the Convention shall cease to have effect:

  • (i) in respect of taxes withheld at source on income derived from the first day of January of the calendar year following the year during which the notice is given, and
  • (ii) in respect of other taxes on profits and income derived from the first day of January of the calendar year following the year during which the notice is given.

IN WITNESS WHEREOF, the undersigned, being duly authorized thereto, have signed this Convention.

DONE in duplicate at Beirut, on the 19th day of October of the year 2002, in French language, each copy being equally authentic.

FOR THE GOVERNMENT OF THE REPUBLIC OF SENEGAL:

FOR THE GOVERNMENT OF THE LEBANESE REPUBLIC: