ide: FRANCE Appendix A Countries with Double Taxation Agreement with France

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1 Fiscal operational guide: FRANCE ide: FRANCE Appendix A Countries with Double Taxation Agreement with France Albania Algeria Argentina Armenia From 1 March All persons 1 Legal entities and the State of Albania and its local communities Albania and its local communities Legal entities and the State of Algeria, its local communities and its public legal entities Algeria, its local communities and its public legal entities Legal entities and the State of Armenia its territorial administrative subdivisions or local and its public legal entities Armenia its territorial administrative subdivisions or local and its public legal entities Legal entities and Public Legal entities Legal entities and Public Legal entities Australia Austria Azerbaijan Bahrain Bangladesh Belarus (former USSR Tax Treaty From 1 September All persons Individuals, Legal entities, public legal entities, the State of Australia, its political subdivisions or its local. No specific provision in the tax treaty for Mutual funds, pension funds and Foundations Legal entities, the Austria State, its local and its Public Legal entities Individuals, Legal entities,, Mutual Funds, the Austria State, its local and its Public Legal entities All persons No specific provision in the tax treaty for Mutual funds and pension funds. 1 Legal entities 1 Individuals and Legal entities 1 All persons 1

2 Belgium Benin November Legal entities 1 Individuals, Legal entities. There Pension Funds. 2 All persons, SICAV/SICAF, FCP Bolivia 1 November 1 Individuals, Legal entities Bosnia Herzegovina (former Yugoslavia Tax treaty 1 January 1975 Botswana 1 January 2004 Legal entities 1 Individuals and Legal entities 12% Legal entities, the State of Botswana and its local Individuals, Legal entities, Partnerships or Estates, the State of Botswana and its local Brazil 1 January Individuals and Legal entities Bulgaria 1 may 1988 Association set up in accordance with the Edict n 535 of 1980 Legal entities 1 Individuals and Legal entities Burkina Faso 1 June Individuals and Legal entities Cameroon 1 January All persons Canada 1988 Legal entities Central African Republic 1 March All persons 1 Chile 1 January China 1 January All persons Congo 1989 Croatia 1 January 2006 Cyprus 1 April 1983 Czech Republic 1 January 2006 Individuals, Legal entities, Mutual Funds, mutual funds corporations, Canadian State, local, Canadian provinces and the public legal entities Individuals, Legal entities, pension Funds, Partnerships, the State of Chile and its local 1 Legal entities 2 Individuals and legal entities 1 Legal entities and the State of Croatia and its local communities Croatia and its local communities 1 Legal entities 1 Individuals and Legal entities Legal entities Ecuador 1 January All persons Egypt 1 January 2005 All persons Estonia 1 January Individuals, Legal entities, Public Legal entities Partnerships, the State of Czech Republic and its, Legal entities, Public Legal entities 1 Ethiopia 1 August Finland 1 February 1972 Individuals, Legal entities, Public Legal entities, the Estonia State and its local Individuals, Legal entities, the State of Ethiopia and its political subdivisions and ints territorial Individuals, Legal entities 2 Mutual funds 2

3 French Polynesia 1 January All persons Gabon 1 March Georgia (former USSR Tax Treaty 1 January All persons Germany 1 January years Ghana 1 January 1998 Individuals, legal entities, Public legal entities, the State of Gabon and its local Legal entities 1 Greece 1 January All persons 1 Guinea 1 October Hungary 1 December 1981 Iceland 1 July 1992 India 26 October 1996 Indonesia 13 March 1981 Iran 10 April 1975 Ireland (Republic of) 15 June 1971 Israel 1 January 1997 Italy 1 May 1992 Individuals, legal entities, Mutual funds (German KAG), the State of Germany and its political subdivision and territorial Charitable organizations, foundations, Religious and public organizations, pension funds, contingency funds, aid funds, health funds, professional bodies and partnerships Legal entities, the State of Ghana and its local and its Public legal entities Individuals, Legal entities, the State of Ghana and its local and its Public legal entities Guinea, its and its Public Legal entities Legal entities, Economic Associations with foreign interests set up as collective companies 1 Individuals and legal entities Legal entities 1 Individuals and legal entities 1 Individuals and legal entities Pension and Mutual funds 1 Legal entities 1 Individuals and legal entities 1 Legal entities 2 Individuals and legal entities 1 Legal entities 1 Individuals and legal entities 1 Pension and mutual funds Legal entities, the State of Israel, its public and its Public legal entities Individuals, legal entities, Mutual Funds, the State of Israel, its public and its Public legal entities Legal entities 1 Legal entities, not for Profit Organizations Ivory Coast 1 May All persons Jamaica 1 January 1999 Japan 1 January and Foundations Legal entities, the Jamaica State, its local and its Public Legal entities Individuals, Legal entities, the Jamaica State, its local and its Public Legal entities Legal entities Individuals and legal entities 1 Individual, Legal entities, Pension Funds, Mutual Funds 3

4 Jordan 1 April 1985 Legal entities 1 Individuals and legal entities Kazhakhstan 1 January 1996 Legal entities, the Kazak State, its local and its Public legal entities 1 Individuals and legal entities Kenya 1 January All persons Kirghizistan (former USSR Tax Treaty 1 January All persons Kuwait 1 March 1995 All persons Lebanon 29 March year All persons Latvia 1 January 2002 Libya 1 January 2009 Lithuania 1 January 1997 Luxembourg 1 January 1971 Madagascar 1 October Legal entities, the Latvian State, its local and its Public legal entities Individuals, Legal entities, the Latvian State, its local and its Public legal entities Legal entities 1 1 Individuals, Legal entities, Partnerships, the Libya State, its local Legal entities, the Lithuania State, its local and its public legal entities Individuals, Legal entities, the Lithuania State, its local and its public legal entities Individuals and Corporations 1 Individuals and Corporations 1 Legal entities Malawi 1 April All Malaysia 1 January Individuals and Legal entities Legal entities 1 Individuals and Legal entities Mali 1 January Individuals and Legal entities Malta Malta 2 1 June 2010 Legal entities 1 Individuals and Legal entities Legal entities 1 Individuals and Legal entities Mauritania 1 January All persons Mauritius 17 September 1982 Legal entities 1 Individuals and Legal entities Mayotte 23 June All persons Mexico 1 January 1993 Moldavia (former USSR Tax Treaty Monaco Legal entities 1 Individuals and Legal entities 1 January All persons 13 October 1962 Mongolia 1 January 1999 Montenegro (former Yugoslavia Tax Treaty 1 January All persons 1 Legal entities, the State of Mongolia, its local and its Public Legal entities Individuals and Legal entities, the State of Mongolia, its local and its Public Legal entities Legal entities 1 Individuals and Legal entities Morocco 1 December All persons 4

5 All persons Namibia 1 January 2000 Netherlands 1 January years New Caledonia 1 January Legal entities, the State of Namibia, its local and its public legal entities Individuals and Legal entities, Mutual Funds, the State of Namibia, its local and its public legal entities Legal entities 1 New Zealand 1 January Individuals and Legal entities, pension Funds, Mutual Funds Legal entities 1 Individuals Niger 1 January All persons Nigeria 1 January 1992 Norway Oman February 2004 Pakistan 1 January 1997 Philippines 1 January 1998 Poland 1 January 1974 Individuals, Legal entities, Pensions Funds, Mutual Funds, Not for profit Organizations/Charities 12.5 Legal entities 1 Individuals and Legal entities Legal entities 1 Individuals and legal entities 1 1 All persons including the State of Oman, its local, their agencies or instrumentalities (the Central Bank and the public institutions) Legal entities, the State of Pakistan, its political subdivisions and its local Individuals and legal entities, the State of Pakistan, its political subdivisions and its local 1 Legal entities 1 Individuals and Legal entities Legal entities 1 Individuals and Legal entities Portugal 1 January Individuals and Legal entities Qatar Romania 4 December September 1975 Russia 1 January 2000 Saint-Pierre et Miquelon 5 January All persons Individuals, Legal entities, and the State of Qatar and its territorial organizations Legal entities 1 Individuals and Legal entities 1 other Russian beneficiaries Legal entities 1 Individuals Saudi Arabia 1 July 1995 All residents as per the Tax Treaty Senegal Serbia (former Yugoslavia Tax Treaty 1 February January 1975 Singapore 1 January 1972 Slovakia (former Czechoslovakia Tax Treaty 25 January All persons Legal entities 1 Individuals and Legal entities 1 Legal entities 1 Individuals and Legal entities 1 All persons 5

6 Slovenia 1 January 2008 Legal entities, Public Legal entities, 1 Individuals and Legal entities, Public legal entities, the Slovenian State and its South Africa 1 January 1996 South Korea 1 January 1992 Spain 1 July Legal entities, the South African State, its and their Public Legal entities Individuals and Legal entities, Mutual Funds, Pension Funds, the South African State, its and their Public Legal entities 1 Legal entities 1 Individuals and Legal entities Legal entities Sri Lanka 1 January All persons Sweden 1 January 1993 Switzerland 1 1 August 1988 until 31 December 2010 Switzerland 2 1 January 2011 Syria 1 May 2009 Tajikistan (former USSR Tax Treaty 1 1 Individuals and Legal entities, Pension Funds, Mutual Funds Legal entities, the State of Sweden, its local organizations and its public legal entities Individuals and Legal entities, mutual Funds, the State of Sweden, its local organizations and its public legal entities Legal entities, Public legal entities 1 Individuals and Legal entities, Public Legal entities, Mutual Funds, the State of Switzerland, its local organizations, Fonds de Placement, Foundations and Associations Legal entities, Public legal entities 1 Individuals and Legal entities, Public Legal entities, Mutual Funds, the State of Switzerland, its local organizations, Fonds de Placement, Pension Funds, Foundations and Associations Legal entities, Public legal entities 1 1 January All persons Thailand 29 August 1975 Individuals, Legal entities, Public legal entities, the State of Syria and its local 2 Legal entities 2 Individuals and Legal entities Togo 1 April All persons Trinidad et Tobago 1 January Legal entities Tunisia 1 April All persons Turkey 1 January 1990 Turkmenistan (former USSR Tax Treaty 1 Individuals, Legal entities and Mutual Funds 1 Legal entities 2 Individuals and Legal entities 1 January All persons Ukraine 1 January United Arab Emirates 1 June 1995 Legal entities United Kingdom 1 January 2010 Legal entities 1 Legal entities, the State of Ukraine, its political subdivisions, its local and its agencies or instrumentalities Individuals, Legal entities, the State of Ukraine, its political subdivisions, its local and its agencies or instrumentalities Individuals, Legal entities, the State of UAE, its political subdivisions, its local organizations and its Public legal entities 6

7 1 Individuals, Legal entities, Pension Funds, Mutual Funds, Partnerships, Charities, the State of united Kingdom, its political subdivisions or its local and any statutory body of that State, subdivision or authority Unites States of America 1 January 2009 Uzbekistan 1 January 2004 Venezuela 1 January 994 Vietnam 1 July 1994 Legal entities Legal entities Individuals, Legal entities, Public Legal entities, Pension Funds, Mutual Funds, Not for Profit Organisations, RIC, REIT and REMIC, the State, its political subdivisions and its local Legal entities, the State of Uzbekistan its local organizations and their Public Legal entities Individuals, Legal entities, Mutual Funds, Partnerships, the State of Uzbekistan its local organizations and their Public Legal entities Legal entities, the State of Venezuela, its local and their Public Legal entities Individuals, Legal entities, the State of Venezuela, its local and their Public Legal entities Legal entities 1 Individuals and Legal entities Zambia 1 January All persons Zimbabwe 5 December years 1 Legal entities 1 Individuals and Legal entities 7

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