Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of Contracting States.
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June 26, 2026
Draft Agreement between the Government of the State of QATAR and the Government of the Republic of SENEGAL for the Avoidance of Double Taxation with respect to Taxes on Income
Contents
CHAPTER I - SCOPE OF THE CONVENTION
Article 1 - Persons Covered
Article 2 - Taxes Covered
CHAPTER II - DEFINITIONS
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
CHAPTER III - TAXATION OF INCOME
Article 6 - Income from Immovable Property
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associates
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Professions
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Artistes and Athletes
Article 18 - Pensions, Annuities and Social Security Benefits
Article 19 - Remuneration of Public Functions
Article 20 - Students and Trainees
Article 21 - Other Income
CHAPTER IV - METHOD FOR ELIMINATION OF DOUBLE TAXATION
Article 22 - Avoidance of Double Taxation
CHAPTER V - SPECIAL PROVISIONS
Article 23 - Non-discrimination
Article 24 - Interpretation of the Agreement
Article 25 - Exchange of Information
Article 26 - Assistance in Collection
Article 27 - Diplomatic and Consular Privileges
CHAPTER VI - FINAL PROVISIONS
Article 28 - Entry into Force
Article 29 - Expiration
CHAPTER I - SCOPE OF THE CONVENTION
Article 1
Article 2
Taxes Covered
This Convention shall apply to taxes on income imposed on behalf of a Contracting State, its administrative or political subdivisions or local authorities, irrespective of the collection system .
The existing taxes to which the Convention applies are:
Regarding Qatar :
The income tax
(hereinafter referred to as " Qatari tax " ).
As regards the Senegal :
The corporation tax;
Tax on personal income;
(hereinafter referred to as "tax Senegalese").
3 . Convention shall apply also to any identical or substantially similar would come into force after the date of signature of this Agreement and in addition to, or in place of taxes . Self competent rites of the Contracting States shall notify to the end of each year significant changes in their respective taxation laws .