DT7300 - DT: France: double taxation agreement, Article 1: Taxes covered

This agreement applies for periods before the new comprehensive agreement has effect (see DT7250).

(1) The taxes which are the subject of this Convention are:

the income tax, the corporation tax, including any withholding tax, prepayment (precompte) or advance payment with respect to the aforesaid taxes (hereinafter referred to as `French tax`).

(2) This Convention shall also apply to any identical or substantially similar future taxes which are imposed in addition to, or in place of, the existing taxes by either Contracting State or by the Government of any territory to which this Convention is extended under Article 29. The competent authorities of the Contracting States shall notify to each other any changes which have been made in their respective taxation laws.