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

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

(a) in the United Kingdom of Great Britain and Northern Ireland: the income tax including surtax, the corporation tax and the capital gains tax (hereinafter referred to as `United Kingdom tax`);

(b) in France:

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.