Senegal: tax treaties

The double taxation convention entered into force on 30 March 2016.

It is effective in the UK from:

• in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 2016
• in respect of corporation tax, for any financial year beginning on or after 1 April 2016

It is effective in Senegal from:

• in respect of tax withheld at source on income received on or after 1 January 2017
• in respect of other taxes, for taxable years beginning on or after 1 January 2017

The provisions of Article 24 (Mutual agreement procedure), Article 25 (Exchange of information) and Article 26 (Assistance in the collection of taxes) have effect from the 30 March 2016.

Synthesised text of the Multilateral Instrument and the 2015 UK-Senegal Double Taxation Convention — in force

The 2015 UK-Senegal Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 2015 UK-Senegal Double Taxation Convention.

It is effective in the UK and Senegal from 1 January 2023 for taxes withheld at source

It is effective in the UK:

• 1 April 2023 for Corporation Tax; and

• 6 April 2023 for Income and Capital Gains Tax

It is effective in Senegal from 1 January 2024 for all other taxes