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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.



This Convention is concluded for an unlimited period, but either Contracting State may, until 30 June in any calendar year, beginning from the third year from that date of its entry into force, terminate it in writing and through diplomatic channels, in the other Contracting State. In the event of termination before July 1 of any such year, the Convention shall apply for the last time, to the following:

  • (1) to taxes withheld at source on income credited or issued in payment on or before December 31st of the year of termination;
  • (2) to other taxes levied on the taxable periods ending on or before December 31st of the same year.

IN WITNESS WHEREOF, the undersigned, being duly authorized thereto, have signed this Convention in duplicate, in the French and Arabic languages, both texts being equally authentic.

DONE in duplicate, at Dakar on the 10th day of June of the year 1998.