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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 otherwise requires:

  • (a) the term "territory" means:
    • (i) Insofar as Qatar is concerned, the territory of the State of Qatar, the territorial waters and the maritime area over which, in accordance with the international law, Qatar exercises its sovereign rights or jurisdiction.
    • (ii) Insofar as Senegal is concerned, the territory of the Republic of Senegal, the territorial waters and the maritime areas over which, in accordance with the international law, Senegal exercises its sovereign rights or jurisdiction.
  • (b) the terms "a Contracting State" and "the other Contracting State" means, depending on the context, Senegal or Qatar;
  • (c) the term "person" includes any individual, company or any other body of persons;
  • (d) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
  • (e) 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 any enterprise carried on by a resident of the other Contracting State, respectively;
  • (f) the term "nationals" means all individuals possessing the nationality of a Contracting State and all bodies corporate, partnerships and associations constituted in accordance with the law in force in a Contracting State;
  • (g) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
  • (h) the term "competent authorities" means:
    • (i) In the case of Qatar, the Minister of Finance, Economy and Trade or his authorized representative;
    • (ii) In the case of Senegal, the Minister of Finance or his authorized representative.
  • (i) the term "tax" means, depending on the context, the Qatari tax or the Senegalese tax.

(2) As regards the application of this Convention by a Contracting State, any term or expression not defined herein shall, unless the context otherwise requires, have the meaning attributed to it under the law of the State relating to the taxes to which this Convention shall apply.