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UK/FRANCE
DOUBLE TAXATION CONVENTION
SIGNED IN LONDON ON 19 JUNE 2008
Entered into force 18 December 2009
Effective in UK from 1 April 2010 for corporation tax and from 6 April 2010 for
income tax and capital gains taxEffective in France from 1 January 2010
HM Revenue & Customs
December 2009
CONTENTS
ARTICLE 1 - PERSONAL SCOPE........................................................................ ..........................2 ARTICLE 2 - TAXES COVERED........................................................................ ............................2ARTICLE 3 - GENERAL DEFINITIONS........................................................................
...............3 ARTICLE 4 - RESIDENCE........................................................................ .......................................5ARTICLE 5 - PERMANENT ESTABLISHMENT........................................................................
.8 ARTICLE 6 - INCOME FROM IMMOVABLE PROPERTY....................................................10ARTICLE 7 - BUSINESS PROFITS ........................................................................
......................10ARTICLE 8 - INTERNATIO
NAL TRANSPORT........................................................................ 11 ARTICLE 9 - CHANNEL TUNNEL............................................................... ................................12ARTICLE 10 - ASSOCIATED ENTERPRISES ........................................................................
...14 ARTICLE 11 - DIVIDENDS........................................................................ ....................................15 ARTICLE 12 - INTEREST........................................................................ ......................................17 ARTICLE 13 - ROYALTIES........................................................................ ...................................18 ARTICLE 14 - CAPITAL GAINS ........................................................................ ..........................18ARTICLE 15 - INCOME FROM EMPLOYMENT .....................................................................19
ARTICLE 16 - DIRECTORS' FEES........................................................................ ......................20ARTICLE 17 - ARTISTES AND SPORTSMEN........................................................................
...20 ARTICLE 18 - PENSIONS........................................................................ ......................................21ARTICLE 19 - GOVERNMENT SERVICE........................................................................
..........21ARTICLE 20 - TEACHERS AND RESEARCHERS....................................................................22
ARTICLE 21 - STUDENTS........................................................................ .....................................23ARTICLE 22 - OFFSHORE ACTIVITIES........................................................................
............23 ARTICLE 23 - OTHER INCOME........................................................................ ..........................24 ARTICLE 24 - ELIMINATION OF DOUBLE TAXATION.......................................................25ARTICLE 25 - NON-DISCRIMINATION........................................................................
.............27 ARTICLE 26 - MUTUAL AGREEMENT PROCEDURE...........................................................29ARTICLE 27 - EXCHANGE OF INFORMATION......................................................................30
ARTICLE 28 - DIPLOMATIC AND
CONSULAR OFFICIALS................................................31ARTICLE 29 - MISCELLANEOUS RULES........................................................................
.........31 ARTICLE 30 - IMPLEMENTATION OF THE CONVENTION ...............................................32ARTICLE 31 - ENTRY INTO FORCE........................................................................
..................33 ARTICLE 32 - TERMINATION........................................................................ .............................34