Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Senegal

Recent developments relating to MAP in Senegal prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Senegal did not provide the relevant information.

Other developments relating to MAP

• Senegal did not provide the relevant information.

Latest Action 14 Peer Review report

Senegal is yet to be peer reviewed under Action 14.

Tax treaty network of Senegal

• 22 treaties, applicable to 28 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Senegal's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
11	No Information	No Information

Source: OECD

Senegal's MAP programme

Organisation of competent authority function

• contact persons for MAP requests:

  • Directeur général des Impôts et des Domaines, Rue de Thiong x Vincens – Dakar

  • Téléphone : [phone] | Fax : [phone] | Boîte postale : 1561 Dakar.

Table 2. Guidance on the MAP process

MAP guidance	Senegal did not provide the relevant information.	-
MAP profile	31 March 2017	https://www.oecd.org/tax/dispute/senegal-dispute-resolution-profile-fr.pdf

Overview of Senegal's MAP Statistics for 2022

Senegal did not report any MAP cases in its 2022 MAP Statistics.

Please refer to https://www.oecd.org/tax/dispute/map-statistics-senegal.pdf for details with respect to Senegal's MAP Statistics.