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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 8

[Taxes Covered]

(1) This present chapter is applicable to taxes on income imposed on behalf of each one of the Contracting States and its local authorities, irrespective of the manner in which they are levied.

There shall be considered as taxes on income, taxes on total income, or on elements of income (including capital gains).

(2) The provisions of this chapter are intended to avoid double taxation which may arise, for persons (under the meaning of Article 1 of this Convention) whose tax residence determined in accordance with Article 2 of this Convention, is situated in one of the Contracting States, from simultaneous or sequential imposition in that State and in the other Contracting State of taxes referred to in paragraph (1) of this Article, above.

(3) The existing taxes to which this present chapter shall apply are:

  • (a) In Senegal:
    • (i) the tax on industrial and commercial profits and on profits from agriculture (l'impot sur les benefices industriels et commerciaux et sur les benefices de l'exploitation agricole);
    • (ii) the minimum lump sum tax on companies (l'impot minimum forfaitaire sur les societes);
    • (iii) the tax on profits from non-commercial professions (l'impot sur les benefices des professions non commerciales);
    • (iv) the tax on income from securities and from movable capital (l'impot sur les revenues des valeurs et capitaux mobiliers);
    • (v) the general income tax (l'impot general sur le revenu);
    • (vi) the real estate tax on buildings (la contribution fonciere des proprietes baties);
    • (vii) the development tax (le taxe de developpement);
    • (viii) the levy on wages and the employers' contribution for the improvement of housing (le prelevement sur les salaires et la cotisation des employeurs pour l'amelioration de l'habitat).
  • (b) In Mauritania:
    • (i) the tax on industrial and commercial profits (l'impot sur les benefices industriels et commerciaux);
    • (ii) the minimum lump sum tax on companies (l'impot minimum forfaitaire sur les societes);
    • (iii) the tax on non-commercial profits (l'impot sur les benefices non commerciales);
    • (iv) the tax on wages and salaries (l'impot sur les traitements et salaires);
    • (v) the general income tax (l'impot general sur le revenu);
    • (vi) the tax on income from movable capital (l'impot sur le revenu des valeurs et capitaux mobiliers);
    • (vii) the land tax on the ownership of built-up land (la contribution fonciere des proprietes baties).

(4) The Convention shall also apply to future taxes of a similar or substantially similar nature which are imposed, in addition to or in place of existing taxes. The competent authorities of the Contracting States shall notify each other, upon enactment, of the amendments brought about in their taxation laws.

(5) If, due to changes in the tax law of one of the Contracting States, it seems appropriate to adapt certain Articles of the Convention without affecting the general principles thereof, necessary adjustments can be made, by mutual Agreement through consultation between the competent authorities.