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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 3

General Definitions

(1) For the purposes of this Convention, unless the context requires a different interpretation:

  • (a) the term "Mauritius" refers to the Republic of Mauritius and when the term is used in a geographical sense, then it refers to all territories, including all islands, which, in accordance with the laws of Mauritius, constitute the Mauritian State and shall include the territorial waters of Mauritius, and any area outside the territorial waters of Mauritius, which, by virtue of international law, was or could be defined subsequently, under Mauritian laws, as an area, including the continental plateau, over which the laws of Mauritius can be exercised insofar as the sea, the sea bed, the sub-soil and their natural resources are concerned;
  • (b) the term "Senegal" refers to the Republic of Senegal and when the term is used in a geographical sense, then it refers to the territory of the Republic of Senegal, and the territorial waters as the maritime areas over which, in accordance with international law, Senegal exercises its sovereign rights or its jurisdiction;
  • (c) the terms "a Contracting State" and " the other Contracting State" mean, depending on the context, Mauritius or Senegal;
  • (d) the term "person" refers to an individual, a company, trust or any other group of persons considered as an entity for tax purposes;
  • (e) the term "company" refers to any body corporate or any entity which is treated as a body corporate for tax purposes;
  • (f) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State, respectively;
  • (g) the term "international traffic" means any transport by sea or air operated by an enterprise of a Contracting State, except where the ship or aircraft is operated solely between places in the other Contracting State;
  • (h) the term "competent authority" refers to:
    • (i) in Mauritius, the Minister of Finance or his or her authorized representative;
    • (ii) in Senegal, the Minister of Finance or his or her authorized representative;
  • (i) the term "national" refers to:
    • (i) any individual who possesses the nationality of a Contracting State;
    • (ii) any body corporate, partnership or an association formed in accordance with the laws in force in a Contracting State;
  • (j) the term "tax" means, depending on the context, Mauritian tax or Senegalese tax.

(2) For the application of this Convention by a Contracting State, unless the context otherwise requires, any term not defined herein shall have the meaning that it has under the laws of that State with respect to taxes to which this Convention applies.