Download - DOUBLE TAXATION Taxes on Income
![Page 1: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/1.jpg)
TREATIES AND OTHER INTERNATIONAL ACTS SERIES 09-1223 ________________________________________________________________________
DOUBLE TAXATION Taxes on Income Protocol Between the
UNITED STATES OF AMERICA
and FRANCE Amending the
Convention of August 31, 1994
As Amended Signed at Paris January 13, 2009 with Memorandum of Understanding
![Page 2: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/2.jpg)
NOTE BY THE DEPARTMENT OF STATE Pursuant to Public Law 89—497, approved July 8, 1966 (80 Stat. 271; 1 U.S.C. 113)— “. . .the Treaties and Other International Acts Series issued under the authority of the Secretary of State shall be competent evidence . . . of the treaties, international agreements other than treaties, and proclamations by the President of such treaties and international agreements other than treaties, as the case may be, therein contained, in all the courts of law and equity and of maritime jurisdiction, and in all the tribunals and public offices of the United States, and of the several States, without any further proof or authentication thereof.”
![Page 3: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/3.jpg)
FRANCE
Double Taxation: Taxes on Income
Protocol amending the convention of August 31, 1994, as amended. Signed at Paris January 13, 2009; Transmitted by the President of the United States of America to the Senate September 9, 2009 (Treaty Doc. 111-4, 111th Congress, 1st Session); Reported favorably by the Senate Committee on Foreign Relations November 17, 2009 (Senate Executive Report No. 111-1, 111th Congress, 1st Session); Advice and consent to ratification by the Senate December 3, 2009; Ratified by the President December 16, 2009; Exchange of Diplomatic Notes at Washington December 15 and 23, 2009; Entered into force December 23, 2009. With memorandum of understanding.
![Page 4: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/4.jpg)
![Page 5: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/5.jpg)
![Page 6: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/6.jpg)
![Page 7: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/7.jpg)
![Page 8: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/8.jpg)
![Page 9: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/9.jpg)
![Page 10: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/10.jpg)
![Page 11: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/11.jpg)
![Page 12: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/12.jpg)
![Page 13: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/13.jpg)
![Page 14: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/14.jpg)
![Page 15: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/15.jpg)
![Page 16: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/16.jpg)
![Page 17: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/17.jpg)
![Page 18: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/18.jpg)
![Page 19: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/19.jpg)
![Page 20: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/20.jpg)
![Page 21: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/21.jpg)
![Page 22: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/22.jpg)
![Page 23: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/23.jpg)
![Page 24: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/24.jpg)
![Page 25: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/25.jpg)
![Page 26: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/26.jpg)
![Page 27: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/27.jpg)
![Page 28: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/28.jpg)
![Page 29: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/29.jpg)
![Page 30: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/30.jpg)
![Page 31: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/31.jpg)
![Page 32: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/32.jpg)
![Page 33: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/33.jpg)
![Page 34: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/34.jpg)
![Page 35: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/35.jpg)
![Page 36: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/36.jpg)
![Page 37: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/37.jpg)
![Page 38: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/38.jpg)
![Page 39: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/39.jpg)
![Page 40: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/40.jpg)
![Page 41: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/41.jpg)
![Page 42: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/42.jpg)
![Page 43: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/43.jpg)
![Page 44: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/44.jpg)
![Page 45: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/45.jpg)
![Page 46: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/46.jpg)
![Page 47: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/47.jpg)
![Page 48: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/48.jpg)
![Page 49: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/49.jpg)
![Page 50: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/50.jpg)
![Page 51: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/51.jpg)
NOTE: It is noted that where the French has the number "5" inside the quoted text in Article XII, the English does not.
![Page 52: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/52.jpg)
![Page 53: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/53.jpg)
![Page 54: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/54.jpg)
![Page 55: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/55.jpg)
![Page 56: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/56.jpg)
![Page 57: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/57.jpg)
![Page 58: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/58.jpg)
![Page 59: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/59.jpg)
![Page 60: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/60.jpg)
![Page 61: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/61.jpg)
![Page 62: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/62.jpg)
![Page 63: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/63.jpg)
![Page 64: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/64.jpg)
![Page 65: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/65.jpg)
![Page 66: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/66.jpg)
![Page 67: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/67.jpg)
![Page 68: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/68.jpg)
![Page 69: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/69.jpg)
![Page 70: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/70.jpg)
![Page 71: DOUBLE TAXATION Taxes on Income](https://reader030.vdocuments.us/reader030/viewer/2022012622/61a1f3518df7894cbc5c0a5a/html5/thumbnails/71.jpg)