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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 30

Termination

This Convention shall remain in force as long as it is not terminated by a Contracting State. Each Contracting State can terminate the Convention by using diplomatic means via notice sent latest by the 30th day of June of the calendar year following a period of five years from the date of entry into force of the Convention. In this case, the Convention shall no longer be applicable:

  • (i) with regard to the taxes deducted at source, for the amounts paid or credited from the 1st day of January of the year following the year indicated in the notice of termination;
  • (ii) with regard to the other taxes, for any calendar year or taxation period starting from the 1st day of January of the year following the year indicated in the notice of termination.

IN WITNESS WHEREOF, the undersigned, duly authorize to this effect by their respective governments, have signed the present Convention.

DONE, in duplicate at Dakar, on the 1st day of March of the year, 2002, in Arabic and French, each text being equally authentic.

FOR THE GOVERNMENT OF THE REPUBLIC OF SENEGAL:

CHEIKH TIDIANE GADIO

FOR THE GOVERNMENT OF THE KINGDOM OF MOROCCO:

MOHAMED BENAISSA