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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 2

Taxes Covered

(1) This Convention shall apply to taxes on income imposed on behalf of a Contracting State or one of its political subdivisions or local authorities.

(2) There shall be regarded as taxes on income all taxes imposed on total income or on elements of income including taxes on gains from the alienation of movable or immovable property as well as taxes on capital appreciation.

(3) The existing taxes to which this Convention shall apply are in particular:

  • (a) in the case of Mauritius:
    • (i) the income tax (l'impôt sur le revenu);
  • (hereinafter referred to as "Mauritius tax");
  • (b) in the case of Senegal:
    • (i) the corporate income tax (l'impôt sur les sociétés);
    • (ii) the minimum lump-sum tax on companies (l'impôt minimum forfaitaire sur les sociétés);
    • (iii) the individual income tax (l'impôt sur le revenu des personnes physiques);
    • (iv) the lump-sum contribution on employers (la contribution forfaitaire à la charge des employeurs);
    • (v) the capital gains tax on developed and undeveloped land (la taxe de plus-value sur les terrains bâtis ou non-bâtis);
  • (hereinafter referred to as "Senegalese tax").

(4) This Convention shall also apply to taxes of an identical or substantially similar nature that are imposed after the date of signature of this Convention in addition to, or instead of, the existing taxes.

(5) The competent authorities of the Contracting States shall notify each other of any significant changes made in their respective tax laws and if it appears expedient to modify any Article of this Convention, without altering its general principles, the necessary changes may be made, by mutual agreement, through an exchange of documents.