Individual - Foreign tax relief and tax treatiesLast reviewed - 23 January 2023
Foreign tax relief
The specific process to enforce the foreign tax credits either in Senegal or abroad (depending on the payments directions) is stipulated within the specific DTT with the relevant country. Nonetheless, as far Senegal is concerned, the practice consisting of enforcing foreign tax credits locally is very rare.
See the Withholding taxes section in the Corporate summary for a list of countries with which Senegal has a DTT.