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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.


General Definitions

(1) For the purposes of this Convention, unless the context otherwise requires:

  • (a) The term "Luxembourg" means the Grand Duchy of Luxembourg and, when used in a geographical sense, means the territory of the Grand Duchy of Luxembourg;
  • (b) The term "Senegal" means the Republic of Senegal and, from the geographical point of view, includes the national territory, the territorial waters as well as the maritime areas over which, in accordance with international law, Senegal exercises sovereign rights or jurisdiction;
  • (c) the term "person" includes an individual, a company and any other body of persons;
  • (d) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
  • (e) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
  • (f) the term "international traffic" means any transport by a ship, aircraft, road vehicle operated by an enterprise that has its place of effective management in a Contracting State, except when the ship, aircraft, road vehicle is operated solely between places in the other Contracting State;
  • (g) the term "competent authority" means:
    • (i) In the case of Luxembourg, the Minister of Finance or his authorised representative.
    • (ii) In Senegal, the Minister in charge of Finance or his authorised representative;
  • (h) the term "national" means:
    • (i) any individual possessing the nationality of a Contracting State;
    • (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
  • (i) the term "recognized stock exchange" means:
    • (i) In Luxembourg, the Luxembourg Stock Exchange;
    • (ii) In Senegal, the Regional Stock Exchange of the West African Economic and Monetary Union;
    • (iii) any other stock exchange approved by the competent authorities of both Contracting States;
  • (j) the terms ‘a Contracting State’ and ‘the other Contracting State’ means Luxembourg and Senegal, as the context requires.

(2) As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.