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HMRC internal manual

Double Taxation Relief Manual

DT16650 - Double Taxation Relief Manual: Senegal: agreements 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.

The text of the Tax Treaty can be found via Senegal tax treaties