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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, one of its administrative and political subdivisions or local authorities, irrespective of the manner in which they are levied.

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

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

  • (a) In Norway:
    • (i) national income tax;
    • (ii) departmental tax on income;
    • (iii) municipal income tax;
    • (iv) national tax-equalization dues;
    • (v) national tax on income derived from exploration, extraction and use of sub-sea mineral-oil resources and transport of hydrocarbons through pipelines; and
    • (vi) national tax on the salaries of foreign artistes;
  • (hereinafter referred to as "Norwegian" taxes);
  • (b) In Senegal:
    • (i) corporation tax;
    • (ii) minimum flat tax rate on companies;
    • (iii) income tax on individuals;
    • (iv) flat rate contribution from employers;
    • (v) tax on appreciation of land with or without buildings;
  • (hereinafter referred to as "Senegalese" taxes).

(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 at the end of each year.