Senegal
A. Progress in the implementation of the minimum standard
Senegal has 19 tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Regulation 08/2008/COM adopting the rules for the avoidance of double taxation within the West African Economic and Monetary Union and the rule for assistance in tax matters (the UEMOA) concluded with seven partners. One of those agreements, the agreement with Luxembourg, complies with the minimum standard.
Senegal signed the MLI in 2017 and listed its non-compliant bilateral agreements. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Senegal is implementing the minimum standard through the inclusion of the preamble statement and the PPT combined with the LOB.1
B. Conclusion
The UEMOA does not at this stage comply with the minimum standard and discussions to bring this agreement up to date should be contemplated.2
← 1. For its agreements listed under the MLI, Senegal is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). Senegal has also adopted for the simplified LOB under Article 7(6) of the MLI and expressed a statement, in accordance with Article 7(17)(a) of the MLI, that while it accepts the application of the PPT under the MLI, it intends where possible to adopt an LOB provision through bilateral negotiation. Senegal has made a reservation pursuant to Article 6(4) of the MLI not to apply Article 6(1) of the MLI with respect to agreements, which already contain the relevant preamble language (covering one agreement). Senegal has also made a reservation pursuant to Article 7(15)(b) of the MLI not to apply Article 7(1) of the MLI with respect to agreements which already contain a PPT (covering one agreement).
← 2. Revisions to the UEMOA require an agreement from its eight treaty partners.