The income tax treaty between the Czech Republic and Senegal entered into force on 29 August 2022. The treaty, signed 22 January 2020, 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 of both Contracting States, the competent authorities of the Contracting States will...