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

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

  • (a) Insofar as Qatar is concerned:
    • (1) the income tax;
  • (hereinafter referred to as "Qatari tax");
  • (b) Insofar as Senegal is concerned:
    • (1) the corporate tax;
    • (2) the personal income tax;
  • (hereinafter referred to as "Senegalese tax").

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

The competent authorities of the Contracting States shall notify each other of significant changes made in their respective tax laws.