Tax treaties and related documents between the UK and Senegal.
The double taxation convention entered into force on 30 March 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
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
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.