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HMRC internal manual

Double Taxation Relief Manual

Senegal: Agreement in Force

Title CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF SENEGAL FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
   
Signed 26 February 2015
Statutory Instrument number SI 2015 No. 1892
Entered into force 30 March 2016
Has effect from In Senegal, 1 January 2017 In the United Kingdom, in respect of income tax and capital gains tax, 6 April 2017; in respect of corporation tax, 1 April 2017.

 

This is a first-time treaty with Senegal. For taxes admissible for unilateral relief before the 2015 took effect, see page 2.