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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 28

Entry into Force

(1) Either of the Contracting States shall notify the other about the completion of its procedures under its laws required for the purpose of implementing the provisions of this Convention. The Convention shall enter into force on the date on which the last of such notices was received.

(2) The provisions of this Convention shall apply to the following:

  • (a) in Mauritius:
    • (i) to income tax for financial years beginning from the 1st day of July which immediately follows the date of entry into force of this Convention;
  • (b) in Senegal:
    • (i) with respect to tax withheld at source on amounts paid to non-residents or carried to their credit, on the 1st day of January of the calendar year immediately following the year of the exchange of instruments of ratification; and
    • (ii) with respect to other taxes, for any taxation year beginning from the 1st day of January of the calendar year immediately following the year of the exchange of the instruments of ratification.