PREAMBLE
The Government of the Republi of China and the Government of the
Republic of Senegal, desiring to conclude an agreement for the
avoidance of double taxation and the prevention of fiscal evasi-
on with respect to taxes onf income, have agreed as follows:

CHAPRER I
SCOPE OF THE AGREEMENT

Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one
or both of the Contracting States.

Article 2
Taxes Covered
1.This Agreemnet shall apply to taxes on income imposed on beha-
lf of a Contracting State or of its poitical subsivisions or
local authorities, irrespective of the manner in which they a-
re levied.
2.There shall be regarded as taxes on income all taxes imposed
on total income or on elements of income, including taxes on
gains from the alienation of maovable or immovable property,
taxes on the total amounts of wages or salaries paid by enter-
prises.
3.The existing taxes to which the agreement shall apply are in
particular:
(a) in the Republic of China:
(i) the Profit Seeking Enterprise Income Tax;
(ii) the Indvidual Consolidate Income tax;
(b) in the Republic of Senegal;
(i) corporate income tax;
(ii) minimum corprate tax;
(iii) tax on the income of individual entities;
(iv) employers' contribution;
(v) property capital gains tax.
4.The Agreement shall apply also to any identical or substantia-
lly similar taxes which are imposed after the date of signatu-
re of the Agreement in addition to, or in place of, the exist-
ing taxes. At the end of each year, the competent authorities
of the Contracting States shall notify each other of signific-
ant changes which have been made in their respective taxation
laws.

CHAPTER II
DEFINITIONS

Article 3
General Definitions
1.For the purposes of this Agreement, unless the context otherw-
ise requires:
(a) the term "China" means the Republic of China and, when us-
ed in a geographical sense, includes the territorial sea
thereof as well as any area outside the territorial sea in
respect of which China is entitled, in accordance with in-
ternational law, to exercise sovereign rights or jurisdic-
tion;
(b) the term "Senegal" means the Republic of Senegal its terr-
itorial waters and the maritime zones in which, under int-
ernational law, Senegal, can exercise its sovereignty or
jurisdiction;
(c) the terms "a Contracting State" and "the other Contracting
State" mean the Republic of China or the Republic of Sene-
gal as the context requires;
(d) the term "person" includes an individual, a company and a-
ny other body of persons;
(e) the term "company" means any body corporate or any entity
which is treated as a body corporate for tax purposes;
(f) the terms "enterprise of a Contracting State" and "enterp-
rise of the other Contracting State" mean respectively an
enterprise carried on by a resident of a Contracting State
and an enterprise carried on by a resident of the other C-
ontracting State;
(g) the term "national" means:
(i) any individual possessing the nationality of a Contract-
ing State;
(ii) any legal person, partnership or association deriving
its status as such from the laws in force in a Contrac-
ting State;
(h) the term "international traffic") means any transport by a
ship or aircraft operated by an enterprise of a Contracti-
ng State, except when the ship or aircraft is operated so-
lely between places in the other Contracting State;
(i) the term "competent authority" means:
(i) in the case of the Republic of China, the Minister of Fi-
nance or his authorised representative; and
(ii) in the case of the Republic of Senegal, the Minister in
charge of Finance or his authorised representative.
2.As regards the application of the Agreement at any time by a
Contracting State, any term not defined therein shall, unless
the context otherwise requires, have the meaning that it has
at that time under the law of that State for the purposes of
the taxes to which the Agreement applies, any meaning under t-
he applicable tax laws of that State prevailing over a meaning
given to the term under other laws of that State.

Article 4
Resident
1.For the purposes of this Agreement, the term "resident of a C-
ontracting State" means any person who, under the laws of that
State, is liable to tax therein by reason of his domicile, re-
sidence, place of head office, place of management or incorpo-
ration or any other criterion of a similar nature.
2.A person is not a resident of a Contracting State for the pur-
poses of this Agreement if the person is liable to tax in that
State in respect only of income from sources in that State, p-
rovided that this paragraph shall not apply to individuals re-
sident in the State referred to in subparagraph 3(a) of Artic-
le 2.
3.Where by reason of the provisions of paragraph 1 an individual
is a resident of both Contracting States, then his status sha-
ll be determined as follows:
(a) he shall be deemed to be a resident of the State in which
he has a permanent home available to him; if he has a per-
manent home available to him in both States, he shall be
deemed to be a resident of the State with which his perso-
nal and economic relations are closer (centre of vital in-
terests);
(b) if the State in which he has his centre of vital interests
cannot be determined, or if he has not a permanent home a-
vailable to him in either State, he shall be deemed to be
a resident of the State in which he has an habitual abode;
(c) if he has an habitual abode in both States or in neither
of them, he shall be deemed to be a resident of the State
of which he is a national;
(d) if he is a national of both States or of neither of them,
the competent authorities of the Contracting States shall
settle the question by mutual agreement.
4.Where by reason of the provisions of paragraph 1 a person oth-
er than an individual is a resident of both Contracting States
, then it shall be deemed to be a resident of the State in wh-
ich its place of effective management is situated.

Article 5
Permanent Establishment
1.For the purposes of this Agreement, the term "permanent estab-
lishment" means a fixed place of business through which the b-
usiness of an enterprise is wholly or partly carried on.
2.The term "permanent establishment" includes especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory,
(e) a workshop;
(f) a mine, an oil or gas well, a quarry or any other place of
extraction of natural resources; and
(g) a building site or construction or installation project w-
hich exists for a period of more than six months.
3.The term "permanent establishment" shall be deemed not to inc-
lude:
(a) the use of facilities solely for the purpose of storage or
display of goods or merchandise belonging to the enterpri-
se and having; a preparatory or auxiliary character;
(b) the maintenance of a stock of goods or merchandise belong-
ing to the enterprise solely for the purpose of storage or
display and having a preparatory or auxiliary character;
(c) the maintenance of a stock of goods or merchandise belong-
ing to the enterprise solely for the purpose of processing
by another enterprise;
(d) the maintenance of a fixed place of business solely for t-
he purpose of purchasing goods or merchandise or of colle-
cting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for t-
he purpose of advertising, for the supply of information,
for scientific research or for similar activities which h-
ave a preparatory or auxiliary character, for the enterpr-
ise;
(f) the maintenance of a fixed place of business solely for t-
he purpose of carrying on, for the enterprise, any other
activity of a preparatory or auxiliary character;
(g) the maintenance of a fixed place of business solely for a-
ny combination of activities mentioned in subparagraphs (a
) to (f), provided that the overall activity of the fixed
place of business resulting from this combination is of a
preparatory or auxiliary character.
4.Notwithstanding the provisions of paragraph 1 and 2, where a
person--other than an agent of an independent status to whom
paragraph 5 applies -- is acting on behalf of an enterprise a-
nd has, and habitually exercises, in a Contracting State an a-
uthority to conclude contracts in the name of the enterprise,
that enterprise shall be deemed to have a permanent establish-
ment in that State in respect of any activities which that pe-
rson undertakes for the enterprise, unless the activities of
such person are limited to those mentioned in paragraph 3 whi-
ch, if exercised through a fixed place of business, would not
make this fixed place of business a permanent establishment u-
nder the provisions of that paragraph.
5.An enterprise shall not be deemed to have a permanent establi-
shment in a Contracting State merely because it carries on bu-
siness in that State through a broker, general commission age-
nt or any other agent of an independent status, provided that
such persons are acting in the ordinary course of their busin-
ess.
6.The fact that a company which is a resident of a Contracting
State controls or is controlled by a company which is a resid-
ent of the other Contracting State, or which carries on busin-
ess in that other State (whether through a permanent establis-
hment or otherwise), shall not of itself constitute either co-
mpany a permanent establishment of the other.

CHAPTER III
TAXATION OF INCOME

Article 6
Income from Immovable Property
1.Income derived by a resident of a Contracting State from immo-
vable property (including income from agriculture or forestry)
situated in the other Contracting State may be taxed in that
other State.
2.The term "immovable property" shall have the meaning which it
has under the law of the Contracting State in which the prope-
rty in question is situated. The term shall in any case inclu-
de property accessory to immovable property, livestock and eq-
uipment used in agriculture and forestry, rights to which the
provisions of general law respecting landed property apply, u-
sufruct of immovable property and rights to variable or fixed
payments as consideration for the working of, or the right to
work, mineral deposits, sources and other natural resources;
ships, boats and aircraft shall not be regarded as immovable
property.
3.The provisions of paragraph 1 shall apply to income derived f-
irom the direct use, letting, or use in any other form of imm-
ovable property.
4.The provisions of paragraphs 1 and 3 shall also apply to the
income from immovable property of an enterprise and to income
from immovable property used for the performance of independe-
nt personal services.

Article 7
Business Profits
1.The profits of an enterprise of a Contracting State shall be
taxable only in that State unless the enterprise carries on b-
usiness in the other Contracting State through a permanent es-
tablishment situated therein. If the enterprise carries on bu-
siness as aforesaid, the profits of the enterprise may be tax-
ed in the other State but only so much of them as is attribut-
able to that permanent establishment.
2.Subject to the provisions of paragraph 3, where an enterprise
of a Contracting State carries on business in the other Contr-
acting State through a permanent establishment situated there-
in, there shall in each Contracting State be attributed to th-
at permanent establishment the profits which it might be expe-
cted to make if it were a distinct and separate enterprise en-
gaged in the same or similar activities under the same or sim-
ilar conditions and dealing wholly independently with the ent-
erprise of which it is a permanent establishment.
3.In determining the profits of a permanent establishment, there
shall be allowed as deductions expenses which are incurred for
the purposes of the permanent establishment, including execut-
ive and general administrative expenses so incurred, whether
in the State in which the permanent establishment is situated
or elsewhere. However, no deduction is allowable in respect of
expenses which are not deductible under the laws of the Contr-
acting State in which the permanent establishment is situated.
4.No profits shall be attributed to a permanent establishment by
reason of the mere purchase by that permanent establishment of
goods or merchandise for the enterprise.
5.For the purposes of the preceding paragraphs, the profits to
be attributed to the permanent establishment shall be determi-
ned by the same method year by year unless there is good and
sufficient reason to the contrary.
6.Where profits include items of income which are dealt with se-
parately in other Articles of this Agreement, then the provis-
ions of those Articles shall not be affected by the provisions
of this Article.

Article 8
Shipping and Air Transport
1.Profits of an enterprise of a Contracting State from the oper-
ation of ships or aircraft in international traffic shall be
taxable only in that State.
2.If the place of effective management of a shipping enterprise
is aboard a ship or boat, then it shall be deemed to be situa-
ted in the Contracting State of which the operator of the ship
or boat is a resident.
3.The provisions of paragraph 1 shall also apply to profits from
the participation in a pool, a joint business or an internati-
onal operating agency.
4.Profits that mentioned in this Article include all profits de-
rived from the operation of ships and aircraft in internation-
al traffic, including profits from the rental of ships or air-
craft on a full (time, voyage or bareboat) basis and profits
from the rental of containers and related equipment which is
supplementary or incidental to the operation of ships and air-
craft in international traffic.

Article 9
Associated Enterprises
1.Where
(a) an enterprise of a Contracting State participates directly
or indirectly in the management, control or capital of an
enterprise of the other Contracting State, or
(b) the same persons participate directly or indirectly in the
management, control or capital of an enterprise of a Cont-
racting State and an enterprise of the other Contracting
State,
and in either case conditions are made or imposed between
the two enterprises in their commercial or financial rela-
tions which differ from those which would be made between
independent enterprises, then any profits which would, but
for those conditions, have accrued to one of the enterpri-
ses, but, by reason of those conditions, have not so accr-
ued, may be included in the profits of that enterprise and
taxed accordingly.
2.Where a Contracting State includes in the profits of an enter-
prise of that State -- and taxes accordingly -- profits on wh-
ich an enterprise of the other Contracting State has been cha-
rged to tax in that other State and the profits so included a-
re profits which would have accrued to the enterprise of the
first-mentioned State if the conditions made between the two
enterprises had been those which would have been made between
independent enterprises, then that other State shall make an
appropriate adjustment to the amount of the tax charged there-
in on those profits. In determining such adjustment, due rega-
rd shall be had to the other provisions of this Agreement and
the competent authorities of the Contracting States shall if
necessary consult each other.

Article 10
Dividends
1.Dividends paid by a company which is a resident of a Contract-
ing State to a resident of the other Contracting State may be
taxed in that other State.
2.However, such dividends may also be taxed in the Contracting
State of which the company paying the dividends is a resident
and according to the laws of that State, but if the beneficial
owner of the dividends is a resident of the other Contracting
State, the tax so charged shall not exceed 10 percent of the
gross amount of the dividends.
This paragraph shall not affect the taxation of the company in
respect of the profits out of which the dividends are paid.
3.The term "dividends" as used in this Article means income from
shares, mining shares, founders' shares or other rights, not
being debtclaims, participating in profits, as well as income
from other corporate rights which is subjected to the same ta-
xation treatment as income from shares by the laws of the Sta-
te of which the company making the distribution is a resident.
4.The provisions of paragraphs 1 and 2 shall not apply if the b-
eneficial owner of the dividends, being a resident of a Contr-
acting State, carries on business in the other Contracting St-
ate of which the company paying the dividends is a resident,
through a permanent establishment situated therein, or perfor-
ms in that other State independent personal services from a f-
ixed base situated therein, and the holding in respect of whi-
ch the dividends are paid is effectively connected with such
permanent establishment or fixed base. In such case the provi-
sions of Article 7 or Article 14, as the case may be, shall a-
pply.
5.Where a company which is a resident of a Contracting State de-
rives profits or income from the other Contracting State, that
other State may not impose any tax on the dividends paid by t-
he company, except insofar as such dividends are paid to a re-
sident of that other State or in so far as the holding in res-
pect of which the dividends are paid is effectively connected
with a permanent establishment or a fixed base situated in th-
at other State, nor subject the company's undistributed profi-
ts to a tax on the company's undistributed profits, even if t-
he dividends paid or the undistributed profits consist wholly
or partly of profits or income arising in such other State.

Article 11
Interest
1.Interest arising in a Contracting State and paid to a resident
of the other Contracting State may be taxed in that other Sta-
te.
2.However, such interest may also be taxed in the Contracting S-
tate in which it arises and according to the laws of that Sta-
te, but if the beneficial owner of the interest is a resident
of the other Contracting State, the tax so charged shall not
exceed 15 percent of the gross amount of the interest.
3.Notwithstanding the provisions of paragraph 2, interest arisi-
ng in a Contracting State and derived by the Government of the
other Contracting State or a local authority thereof, or any
agency wholly owned and controlled by that Government or local
authority shall be taxable only in that other State.
(a) for the sale on credit of industrial, commercial or scien-
tific equipment, or the construction of industrial, comme-
rcial or scientific facilities, or public works, provided
that the credit granted derives from a loan contracted by
the supplier and is reassigned under the same conditions;
(b) on any kind of loan granted by a banking institution thro-
ugh funnds borrowed and reassigned but only in so far as
the funds are borrowed and reassigned under the same cond-
itions;
(c) on a loan granted to contribute to the development of the
Republic of Senegal.
5.The term "interest" as used in this Article means income from
debtclaims of every kind, whether or not secured by mortgage
and whether or not carrying a right to participate in the deb-
tor's profits, and in particular, income from government secu-
rities and income from bonds or debentures, including premiums
and prizes attaching to such securities, bonds or debentures,
and all other income that is subjected to the same taxaion tr-
eatment as income from money lent by the taxation law of the
Contracting State in which the income arises. Penalty charges
for late payment shall not be regarded as interest for the pu-
rpose of this Article.
6.The provisions of paragraphs 1 and 2 shall not apply if the b-
eneficial owner of the interest, being a resident of a Contra-
cting State, carries on business in the other Contracting Sta-
te in which the interest arises, through a permanent establis-
hment situated therein, or performs in that other State indep-
endent personal services fiom a fixed base situated therein,
and the debt-claim in respect of which the interest is paid is
effectively connected with such permanent establishment or fi-
xed base. In such case the provisions of Article 7 or Article
14, as the case may be, shall apply.
7.Interest shall be deemed to arise in a Contracting State when
the payer is that State itself, a political subdivision, a lo-
cal authority or a resident of that State. Where, however, the
person paying the interest, whether he is a resident of a Con-
tracting State or not, has in a Contracting State a permanent
establishment or a fixed base in connection with which the in-
debtedness on which the interest is paid was incurred, and su-
ch interest is borne by such permanent establishment or fixed
base, then such interest shall be deemed to arise in the State
in which the permanent establishment or fixed base is situated
.
8.Where, by reason of a special relationship between the payer
and the beneficial owner or between both of them and some oth-
er person, the amount of the interest, having regard to the d-
ebt-claim for which it is paid, exceeds the amount which would
have been agreed upon by the payer and beneficial owner in the
absence of such relationship, the provisions of this Article
shall apply only to the last-mentioned amount. In such case,
the excess part of the payments shall remain taxable according
to the laws of each Contracting State, due regard being had to
the other provisions of this Agreement.

Article 12
Royalties
1.Royalties arising in a Contracting State and paid to a reside-
nt of the other Contracting State may be taxed in that other
State.
2.However, such royalties may also be taxed in the Contracting
State in which they arise and according to the laws of that S-
tate, but if the beneficial owner of the royalties is a resid-
ent of the other Contracting State, the tax so charged shall
not exceed 12.5 percent of the gross amount of the royalties.
3.The term "royalties" as used in this Article means payments of
any kind received as a consideration for the use of, or the r-
ight to use, any copyright of literary, artistic or scientific
work including cinematograph films, or films or tapes used for
radio or television broadcasting, any patent, trade mark, des-
ign or model, plan, secret formula or process, or for the use
of, or the right to use, industrial, commercial, or scientific
equipment, or for information concerning industrial, commerci-
al or scientific experience.
4.The provisions of paragraphs 1 and 2 shall not apply if the b-
eneficial owner of the royalties, being a resident of a Contr-
acting State, carries on business in the other Contracting St-
ate in which the royalties arise, through a permanent establi-
shment situated therein, or performs in that other State inde-
pendent personal services from a fixed base situated therein,
and the right or property in respect of which the royalties a-
re paid is effectively connected with such permanent establis-
hment or fixed base. In such case the provisions of Article 7
or Article 14, as the case may be, shall apply.
5.Royalties shall be deemed to arise in a Contracting State when
the payer is that State itself, a political subdivision, a lo-
cal authority or a resident of that State. Where, however, the
person paying the royalties, whether he is a resident of a Co-
ntracting State or not, has in a Contracting State a permanent
establishment or a fixed base in connection with which the li-
ability to pay the royalties was incurred, and such royalties
are bome by such permanent establishment or fixed base, then
such royalties shall be deemed to arise in the State in which
the permanent establishment or fixed base is situated.
6.Where, by reason of a special relationship between the payer
and the beneficial owner or between both of them and some oth-
er person, the amount of the royalties, having regard to the
use, right or information for which they are paid, exceeds the
amount which would have been agreed upon by the payer and the
beneficial owner in the absence of such relationship, the pro-
visions of this Article shall apply only to the last-mentioned
amount. In such case, the excess part of the payments shall r-
emain taxable according to the laws of each Contracting State,
due regard being had to the other provisions of this Agreement
.

Article 13
Capital Gains
1.Gains derived by a resident of a Contracting State from the a-
lienation of immovable property referred to in Article 6 and
situated in the other Contracting State may be taxed in that
other State.
2.Gains from the alienation of movable property forming part of
the business property of a permanent establishment which an e-
nterprise of a Contracting State has in the other Contracting
State or of movable property pertaining to a fixed base avail-
able to a resident of a Contracting State in the other Contra-
cting State for the purpose of performing independent personal
services, including such gains from the alienation of such a
permanent establishment (alone or with the whole enterprise)
or of such fixed base, may be taxed in that other State.
3.Gains derived by an enterprise of a Contracting State from the
alienation of ships or aircraft operated in international tra-
ffic or movable property pertaining to the operation of such
ships or aircraft shall be taxable only in that State.
4.Gains from the alienation of any property other than that ref-
erred to in paragraphs i, 2 and 3, shall be taxable only in t-
he Contracting State of which the alienator is a resident.

Article 14
Independent Personal Services
1.Income derived by a resident of a Contracting State in respect
of professional services or other activities of an independent
character shall be taxable only in that State unless he has a
fixed base regularly available to him in the other Contracting
State for the purpose of performing his activities. If he has
such a fixed base, the income may be taxed in the other State
but only so much of it as is attributable to that fixed base.
2.The term "professional services" includes especially independ-
ent scientific, literary, artistic, educational or teaching a-
ctivities as well as the independent activities of physicians,
lawyers, engineers, architects, dentists and accountants.

Article 15
Dependent Personal Services
1.Subject to the provisions of Articles 16, 18 and 19, salaries,
wages and other similar remuneration derived by a resident of
a Contracting State in respect of an employment shall be taxa-
ble only in that State unless the employment is exercised in
the other Contracting State. If the employment is so exercised
, such remuneration as is derived therefrom may be taxed in t-
hat other State.
2.Notwithstanding the provisions of paragraph 1, remuneration d-
erived by a resident of a Contracting State in respect of an
employment exercised in the other Contracting State shall be
taxable only in the first-mentioned State if:
(a) the recipient is present in the other State for a period
or periods not exceeding in the aggregate 183 days in any
twelve month period commencing or ending in the fiscal ye-
ar concerned, and
(b) the remuneration is paid by, or on behalf of, an employer
who is not a resident of the other State, and
(c) the remuneration is not borne by a permanent establishment
or a fixed base which the employer has in the other State.
3.Notwithstanding the preceding provisions of this Article, rem-
uneration derived in respect of an employment exercised aboard
a ship or aircraft operated in international traffic by an en-
terprise of a Contracting State shall betaxable only in that
State.

Article 16
Directors' Fees
Directors' fees and other similar payments derived by a resident
of a Contracting State in his capacity as a member of the board
of directors or any other similar organ of a company which is a
resident of the other Contracting State may be taxed in that ot-
her State.

Article 17
Artistes and Sortspersons
1.Notwithstanding the provisidns of Articles 14 and 15, income
derived by a resident of a Contracting State as an entertainer
, such as a theatre, motion picture, radio or television arti-
ste, or a musician, or as a sportsperson, from his personal ac
tivities as such exercised in the other Contracting State, may
be taxed in that other State.
2.Where income in respect of the personal activities exercised
by an entertainer or a sportsperson in his capacity as such a-
ccrues not to the entertainer or sportsperson himself but to
another person, that income may, notwithstanding the provisio-
ns of Articles 7, 14 and 15, be taxed in the Contracting State
in which the activities of the entertainer or sportsperson are
exercised.
3.Notwithstanding the provisions of paragraphs 1 and 2, income
derived from activities referred to in paragraph 1 performed
under a cultural agreement or arrangement between both author-
ities of the Contracting States shall be exempt from tax in t-
he Contracting State in which the activities are exercised if
the visit to that State is wholly or substantially supported
by funds of one or both Contracting States, a local authority
or public institution thereof.

Article 18
Pensions
Subject to the provisions of paragraph 2 of Article 19, pensions
and other similar remunerations paid to a resident of a Contrac-
ting States in consideration of past employment may be taxable
in that State.

Article 19
Government Service
1.
(a) Salaries, wages, and other similar remuneration, other th-
an a pension, paid by a Contracting State or a political
subdivision or a local authority thereof to an individual
in respect of services rendered to that State or subdivis-
ion or authority shall be taxable only in that State.
(b) However, such salaries, wages and other similar remunerat-
ion shall be taxable only in the other Contracting State
if the services are rendered in that State and the indivi-
dual is a resident of that State who:
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the
purpose of rendering the services.
2.
(a) Any Pension paid by, or out of funds created by, a Contra-
cting State or a political subdivision or a local authori-
ty thereof to an individual in respect of services render-
ed to that State or subdivision or authority shall be tax-
able only in that State.
(b) However, such pension shall be taxable only in the other
Contracting State if the individual is a resident of that
State.
3.The provisions of Article 15, 16 and 18 shall apply to salari-
es, wages and other similar remuneration, and to pensions, in
respect of services rendered in connection with a business ca-
rried on by a Contracting State or a political subdivision or
a local authority thereof.

Article 20
Teachers and Students
1.An individuai who visits a Contracting State at the invitation
of that State or of a university, college, school, museum or
other cultural institution of that State or under an official
program of cultural exchange for a period not exceeding two y-
ears solely for the purpose of teaching, giving lectures or c-
arrying out research at such institution and who is, or was i-
mmediately before that visit, a resident of the other Contrac-
ting State shall be exempt from tax in the firstmentioned Sta-
te on his remuneration for such activity, provided that such
remuneration is derived by him from outside that State.
2.Payments which a student or business trainee who is or was im-
mediately before visiting a Contracting State a resident of t-
he other Contracting State and who is present in the first-me-
ntioned State solely for the purpose of his full-time educati-
on or training receives for the purpose of his maintenance, e-
ducation or training shall not be taxed in that first-mention-
ed State, provided that such payments arise from sources outs-
ide that State.

Article 21
Other Income
1.Items of income of a resident of a Contracting State, wherever
arising, not dealt with in the foregoing Articles of this Agr-
eement shall be taxable only in that State.
2.The provisions of paragraph 1 shall not apply to income, other
than income from immovable property as defined in paragraph 2
of Article 6, if the recipient of such income, being a reside-
nt of a Contracting State, carries on business in the other C-
ontracting State through a permanent establishment situated t-
herein, or performs in that other State independent personal
services from a fixed base situated therein, and the right or
property in respect of which the income is paid is effectively
connected with such permanent establishment or fixed base. In
such case the provisions of Article 7 or Article 14, as the c-
ase may be, shall apply.

CHAPTER IV
ELIMINATION OF DOUBLE TAXATION

Article 22
Elimination of Double Taxation
1.Where a resident of a Contracting State derives income which,
in accordance with the provisions of this Agreement, may be t-
axed in the other Contracting State, the first-mentioned State
shall allow as a deduction from the tax on the income of that
resident, an amount equal to the income tax paid in that other
State.
Such deduction shall not, however, exceed that part of the in-
come tax, as computed before the deduction is given, which is
attributable, as the case may be, to the income which may be
taxed in that other State.
2.Where in accordance with any provision of the Agreement income
derived by a resident of a Contracting State is exempt fiom t-
ax in that State, such State may nevertheless, in calculating
the amount of tax on the remaining income of such resident, t-
ake into account the exempted income.

CHAPTER V
SPECIAL PROVISIONS

Article 23
Non-Discrimination
1.Nationals of a Contracting State shall not be subjected in the
other Contracting State to any taxation or any requirement co-
nnected therewith, which is other or more burdensome than the
taxation and connected requirements to which nationals of that
other State in the same circumstances, in particular with res-
pect to residence, are or may be subjected.
2.Stateless persons who are residents of a Contracting State sh-
all not be subjected in either Contracting State to any taxat-
ion or any requirement connected therewith, which is other or
more burdensome than the taxation and connected requirements
to which nationals of the State concerned in the same circums-
tances are or may be subjected.
3.The taxation on a permanent establishment which an entefgrise
of a Contracting State has in the other Contracting State sha-
ll not be less favourably levied in that other State than the
taxation levied on enterprises of that other State carrying on
the same activities. This provision shall not be construed as
obliging a Contracting State to grant to residents of the oth-
er Contacting State any personal allowances, reliefs and redu-
ctions for taxation purposes on account of civil status or fa-
mily responsibilities which it grants to its own residents.
4.Except where the provisions of paragraph 1 of Article 9, Para-
graph 8 of Article 11, or paragraph 6 of Article 12, apply, i-
nterest, royalties and other disbursements paid by an enterpr-
ise of a Contracting State to a resident of the other Contrac-
ting State shall, for the purpose of determining the taxable
profits of such enterprise, be deductible under the same cond-
itions as if they had been paid to a resident of the first-me-
ntioned country.
5.Enterprises of a Contracting State, the capital of which is w-
holly or partly owned or controlled, directly or indirectly,
by one or more residents of the other Contracting State, shall
not be subjected in the first-mentioned State to any taxation
or any requirement connected therewith which is other or more
burdensome than the taxation and connected requirements to wh-
ich other similar enterprises of the first-mentioned State are
or may be subjected.
6.In this Article the term "taxation" means taxes which are the
subject of the Agreement.

Article 24
Mutual Agreement Procedure
1.Where a person of a Contracting State considers that the acti-
ons of one or both of the Contracting State result or will re-
sult for him in taxation not in accordance with this Agreement
, he may, irrespective of the remedies provided by the domest-
ic laws of those States, present his case to the competent au-
thority of the Contracting State of which he is a resident. T-
he case must be presented within two years from the first not-
ification of the action resulting in taxation not in accordan-
ce with the provisions of this Agreement.
2.The competent authority shall endeavour, if the objection app-
ears to it to be justified and if it is not itself able to ar-
rive at a satisfactory solution, to resolve the case by mutual
agreement with the competent authority of the other Contracti-
ng State, with a view to the avoidance of taxation which is n-
ot in accordance with the Agreement. Any agreement reached sh-
all be implemented notwithstanding any time limits in the dom-
estic law of the Contracting States.
3.The competent authorities of the Contracting States shall end-
eavour to resolve by mutual agreement any difficulties or dou-
bts arising as to the interpretation or application of the Ag-
reement. They may also consult together for the elimination of
double taxation in cases not provided for in the Agreement .
4.The competent authorities of the Contracting States may commu-
nicate with each other directly for the purpose of reaching an
agreement in the sense of the preceding paragraphs.

Article 25
Exchange of Information
1.The competent authorities of the Contracting States shall exc-
hange such information as is necessary for carrying out the p-
rovisions of this Agreement or of the domestic laws of the Co-
ntracting States concerning taxes covered by the Agreement in-
sofar as the taxation thereunder is not contrary to the Agree-
ment. Any information received by a Contracting State shall be
treated as secret in the same manner as information obtained
under the domestic laws of that State and shall be disclosed
only to persons or authorities (including courts and administ-
rative bodies) concerned with the assessment or collection of,
the enforcement or prosecution in respect of, or the determin-
ation of appeals in relation to, the taxes covered by the Agr-
eement. Such persons or authorities shall use the information
only for such purposes but may disclose the information in pu-
blic court proceedings or injudicial decisions.
2.In no case shall the provisions of paragraph 1 be construed so
as to impose on a Contracting State the obligation:
(a) to carry out administrative measures at variance with the
laws and administrative practice of that or of the other
Contracting State;
(b) to supply information which is not obtainable under the l-
aws or in the normal course of the administration of that
or of the other Contracting State;
(c) to supply information which would disclose any trade, bus-
iness, industrial, commercial or professional secret or t-
rade process, or information, the disclosure of which wou-
ld be contrary to public policy.
Article 26
Members of Diplomatic Missions and Consular Posts
Nothing in this Agreement shall affect the fiscal privileges of
members of diplomatic missions or consular posts under the gene-
ral rules of international law or under the provisions of speci-
al agreements.

CHAPTER VI
FINAL PROVISIONS
Article 27

Entry into Force
This Agreement shall enter into force on the date on which both
Contracting States shall have notified each other of compliance
with their respective constitutional requirements for entry into
force of this Agreement and thereupon shall have effect:
1.in respect of taxes withheld at source, for amounts paid or c-
redited on or after the first day of the second month next fo-
llowing the date on which the Agreement enters into force; and
2.in respect of other taxes on income, for taxable years beginn-
ing on or after the first day of January in the year next fol-
lowing that in which the Agreement enters into force.

Article 28
Termination
This Agreement shall remain in force until terminated by a Cont-
racting State. Either Contracting State may terminate the Agree-
ment, by giving written notice of termination on or before the
thirtieth day of June of any calendar year following after the
period of five years from the year in which the Agreement enters
into force. In such case, the Agreement shall cease to have eff-
ect:
1.in respect of taxes withheld at source, for amounts paid or c-
redited on or after the first day of January in the year next
following that in which the notice of termination is given; a-
nd
2.in respect of other taxes on income, for taxable years beginn-
ing on or after the first day of January in the year next fol-
lowing that in which the notice of termination is given.
In witness whereof, the undersigned, being duly authorised ther-
eto, have signed this Agreement.
Done in duplicate in Senegal on this Twentieth day of January,
2000 in the Chinese, French and English languages, all texts be-
ing equally authentic.

FOR THE GOVERNMENT FOR THE GOVERNMENT
OF THE REPUBLIC OF CHINA OF THE REPUBLIC OF SENEGAL




C.J. (Chien-jen) CHEN Jacques BAUDIN
MINISTER MINISTER
MINISTRY OF FOREIGN AFFAIRS MINISTRY OF FOREIGN AFFAIRS
OF THE REPUBLIC OF CHINA AND SENEGALESE ABROAD
OF THE REPUBLIC OF SENEGAL