DT7250+ - Double Taxation Relief Manual: Contents


PARTICULAR AGREEMENTS - ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

France

DT7250Particular agreements: France: Agreements
DT7252Particular agreements: France: Taxes admissible
DT7253Particular agreements: France: Source of income
DT7255Particular agreements: France: Permanent establishments
DT7256Particular agreements: France: Dividends from property
DT7257Particular agreements: France: Channel Tunnel provision
DT7258France: Dividends
DT7259Particular agreements: France: Dividends: French avoir fiscal
DT7260Particular agreements: France: Dividends pre-payments
DT7261Particular agreements: France: Interest
DT7262Particular agreements: France: gains
DT7263Particular agreements: France: Employments
DT7264Particular agreements: France: Teachers
DT7265Particular agreements: France: Offshore activities
DT7267Particular agreements: France: Governmental pensions
DT7268Particular agreements: France: Governmental pensions
DT7269DT: France: Underlying Tax
DT7300DT: France: double taxation agreement, Article 1: Taxes covered
DT7301DT: France: double taxation agreement, Article 2: General definitions
DT7302DT: France: double taxation agreement, Article 3: Fiscal domicile
DT7303DT: France: double taxation agreement, Article 4: Permanent Establishment
DT7304DT: France: double taxation agreement, Article 5: Income from immovable property
DT7305DT: France: double taxation agreement, Article 6: Industrial or commercial profits
DT7306DT: France: double taxation agreement, Article 7: Shipping and air transport
DT7307DT: France: double taxation agreement, Article 7A: Channel Fixed Link
DT7308DT: France: double taxation agreement, Article 8: Associated enterprises
DT7309DT: France: double taxation agreement, Article 9: Dividends
DT7310DT: France: double taxation agreement, Article 10: Withholding tax
DT7311DT: France: double taxation agreement, Article 11: Interest
DT7312DT: France: double taxation agreement, Article 12: Royalties
DT7313DT: France: double taxation agreement, Article 13: Capital gains
DT7314DT: France: double taxation agreement, Article 14 Independent personal services
DT7315DT: France: double taxation agreement, Article 15 Dependent personal services
DT7316DT: France: double taxation agreement, Article 16: Director's fees
DT7317DT: France: double taxation agreement, Article 17 Artistes and Atheletes
DT7318DT: France: double taxation agreement, Article 18: Pensions and purchased annuities
DT7319DT: France: double taxation agreement, Article 19: Government service
DT7320DT: France: double taxation agreement, Article 20: Professors and teachers
DT7321DT: France: double taxation agreement, Article 21: Students and business apprentices
DT7322DT: France: double taxation agreement, Article 22: Income not expressly mentioned
DT7323DT: France: double taxation agreement, Article 23: Personal allowances
DT7324DT: France: double taxation agreement, Article 24: Elimination of double taxation
DT7325DT: France: double taxation agreement, Article 25: Non- discrimination
DT7326DT: France: double taxation agreement, Article 26: Mutual agreement procedure
DT7327DT: France: double taxation agreement, Article 27: Exchange of information
DT7328DT: France: double taxation agreement, Article 28: Application of the Convention
DT7329DT: France: double taxation agreement, Article 29: Territorial extension
DT7330DT: France: double taxation agreement, Article 29A: Taxation of certain offshore activities
DT7331DT: France: double taxation agreement, Article 30: Entry into force
DT7332DT: France: double taxation agreement, Article 31: Termination