Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Reservations
Status as of 25/08/2019

Senegal

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Fr.

In accordance with Article 30, paragraph 1.a, of the Convention, the Republic of Senegal reserves the right not to provide any form of assistance in relation to the taxes of other Parties in any of the categories listed in Article 2, paragraph 1, sub-paragraph b:

i. taxes on income, profits, capital gains or net wealth which are imposed on behalf of political subdivisions or local authorities of a Party;

ii. compulsory social security contributions payable to general government or to social security institutions established under public law, and

iii. taxes in other categories, except customs duties, imposed on behalf of a Party, namely:

A. estate, inheritance or gift taxes,
B. taxes on immovable property,
C. general consumption taxes, such as value-added or sales taxes,
F. taxes on the use or ownership of movable property other than motor vehicles, and

iv. taxes in categories referred to in sub-paragraph iii above which are imposed on behalf of political subdivisions or local authorities of a Party.
Period covered: 01/12/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Fr.

In accordance with Article 30, paragraph 1.b, of the Convention, the Republic of Senegal reserves the right not to provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for all taxes.
Period covered: 01/12/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Fr.

In accordance with Article 30, paragraph 1.d, of the Convention, the Republic of Senegal reserves the right not to provide assistance in the service of documents for all taxes.
Period covered: 01/12/2016 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 25 August 2016 - Or. Fr.

In accordance with Article 30, paragraph 1.f, of the Convention, the Republic of Senegal reserves the right to apply paragraph 7 of Article 28 exclusively for administrative assistance related to taxable periods beginning on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of the Republic of Senegal, or, where there is no taxable period, for administrative assistance related to charges to tax arising on or after 1 January of the third year preceding the one in which the Convention, as amended by the 2010 Protocol, entered into force in respect of the Republic of Senegal.
Period covered: 01/12/2016 -
Articles concerned : 30


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