The income tax treaty between the Czech Republic and Senegal was signed on 22 January 2020. The treaty is the first of its kind between the two countries.
Taxes Covered
The treaty covers Czech tax on income of individuals and tax on income of legal persons and covers Senegal income tax on individuals, income tax on companies, minimum income tax on companies, and capital gains tax on developed and undeveloped land.
Residence
If a person other than an individual is considered a resident o…