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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 36

[Termination]

The Convention shall remain in force indefinitely. Each Contracting Government may notify the other of its intention to terminate this Convention; this notification should intervene before the 30th day of June of each year. In such case, the Convention shall cease to apply from the 1st day of January of the year following the date of notification, provided that the effects are limited to the following:

  • (a) insofar as taxation of income is concerned, to income earned or payable in the year during the course of which the notification will have intervened;
  • (b) insofar as registration fees and stamp duties are concerned, to deeds and judgments occurring no later than the 31st day of December of that year.

IN WITNESS WHEREOF, the undersigned, being duly authorized thereto, have signed this Convention drawn up in duplicate.

DONE at Nouakchott on 9th day of January of the year 1971.

FOR THE GOVERNMENT OF THE REPUBLIC OF SENEGAL:

JEAN COLLINS

FOR THE GOVERNMENT OF THE ISLAMIC REPUBLIC OF MAURITANIA:

MOCTAR OULD HAIBA