IncomeTaxTreaty-IRS.gov.PDF

CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GENERAL EFFECTIVE DATE UNDER ARTICLE 33: 1 JANUARY 1996 TABLE OF ARTICLES Article 1Personal Scope Article 2Taxes Covered Article 3General Definitions Article 4Resident Article 5Permanent Establishment Article 6Income From Real Property Article 7Business Profits Article 8Shipping and Air Transport Article 9Associated Enterprises Article 10Dividends Article 11Interest Article 12Royalties Article 13Capital Gains Article 14Independent Personal Services Article 15Dependent Personal Services Article 16Directors’ Fees Article 17Artistes and Sportsmen Article 18Pensions Article 19Public Remuneration Article 20Teachers and Researchers Article 21Students and Trainees Article 22Other Income Article 23Capital Article 24Relief From Double Taxation Article 25Non-Discrimination Article 26Mutual Agreement Procedure Article 27Exchange of Information Article 28Assistance in Collection Article 29Miscellaneous Provisions Article 30Limitation on Benefits of the Convention Article 31Diplomatic and Consular Officers Article 32Provisions for Implementation Article 33Entry Into Force Article 34Termination Letter of Submittalof 9 September, 1994 Letter of Transmittalof 19 September, 1994 Notes of Exchangeof 31 August, 1994 The “Saving Clause”Paragraph 2 of Article 29 MESSAGE FROM THE PRESIDENT OF THE UNITED STATES TRANSMITTING CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION