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HMRC internal manual

Double Taxation Relief Manual

Particular agreements: Senegal: Admissible Taxes

Under the 2015 treaty

  • the income tax on companies
  • the minimum income tax on companies
  • the income tax on individuals
  • the capital gains tax on developed and undeveloped land

Admissible for unilateral relief

  • The income tax on individuals
  • The income tax on companies

Inadmissible

  • Business licence tax.
  • Real property tax.
  • Land tax.