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CHAPTER I - Income Tax
CHAPTER II - Registration Fees and Stamp Duties
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 25

[Elimination of Double Taxation]

(1) It is agreed that double taxation shall be avoided in the following manner:

  • (a) a Contracting State cannot include in the income tax base referred to in Article 8 of this Convention, the income which is exclusively taxable in the other Contracting  State by virtue of the present Convention but each State shall reserve the right to calculate the tax at the rate corresponding to the total taxable income as per its laws.
  • (b) income referred to under Articles 12, 14 and 17 of this Convention having its source in Senegal and received by persons domiciled in Mauritania can be taxed in Senegal only for tax on income from movable capital.
  • (c) conversely, the same kind of income from sources in Mauritania and collected by residents in Senegal can be taxed in Mauritania only for tax on income from movable capital.

(2) Income from movable capital or from loans, deposits, deposit accounts, certificates of deposit and any other debt claims not represented by negotiable titles/deeds, received by domiciled persons in a State and arising from the other State shall only be subject to tax on the total income in the State of domicile.