DT7250 - Particular agreements: France: Agreements
The comprehensive agreement (SI68/1869) entered into force on 29
October 1969 and has effect
a) In the United Kingdom for
i) Income Tax from 1966-67,
ii) Capital Gains Tax from 1966-67,
iii) Corporation Tax from 1 April 1964.
b) In France for
i) Withholding tax and prepayment (précompte) on any
amounts payable on or after 1 January 1966,
ii) other taxes from the assessment year 1966.
Various further agreements were reached in later years amending
particular Articles. All of these took effect on or before 1988.
As at August 2004 a new comprehensive agreement had been
initialled but not yet brought into force. The text for this
proposed Agreement is on the International pages of the Internet
and can also be accessed from the left hand bar on the Double
Taxation Manual.
