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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 20/07/2019

Senegal

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

ANNEX A - Taxes to which the Convention would apply

Article 2, paragraph 1.a.i:
• Corporation tax ;
• Minimum flat rate Corporation tax;
• Tax on income of individuals;

Article 2, paragraph 1.a.ii:
• Taxes on capital gains which are imposed separately from the tax on income or profits;

Article 2, paragraph 1.b.iii.D:
• Value-added tax;
• Tax on financial activities;

Article 2, paragraph 1.b.iii.E :
• Excise taxes ;

Article 2, paragraph 1.b.iii.G :
• Flat rate contribution borne by employers.
Period covered: 01/12/2016 -
Articles concerned : 2

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

ANNEX C - Definition of the word "national" for the purpose of the Convention

All individuals of Senegalese nationality and all legal persons, partnerships or capital companies, associations and other entities provided for and constituted in accordance with the laws in force in Senegal.
Period covered: 01/12/2016 -
Articles concerned : 3


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.