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