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Summary
This Act authorizes the approval of the agreement between the Government of the French Republic and the Government of the People's Democratic Republic of Algeria with a view to avoiding double taxation, preventing tax evasion and fraud, and establishing rules of mutual assistance with respect to taxes on income, property and estates (as a whole protocol), signed in Algiers on 17 October 1999.
Keywords
BUSINESS , INTERNATIONAL AGREEMENT , BILATERAL AGREEMENT , FRANCE , ALGERIA , CONVENTION , FISCALE CONVENTION , DOUBLE IMPOSITION , IMPOT SUR LE REVENU , IR , IMPOT SUR LA FORTUNE , IF , IMPOT SUR LES SUCCESSION , EVASION FISCALE ,
JORF of 7 August 2002 page 13520
text No. 6
LOI n° 2002-1036 of 6 August 2002 authorizing the approval of the agreement between the Government of the French Republic and the Government of the Algerian Democratic and People's Republic with a view to avoiding double taxation, preventing tax evasion and tax evasion and establishing rules of mutual assistance with respect to taxes on income, on property and on estates (a whole protocol) (1) NOR: MAEX0100090L ELI: https://www.legifrance.gouv.fr/eli/loi/2002/8/6/MAEX0100090L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2002/8/6/2002-1036/jo/texte
The National Assembly and the Senate adopted,
The President of the Republic enacts the following legislation:
Single article
Is authorized the approval of the agreement between the Government of the French Republic and the Government of the People's Democratic Republic of Algeria to avoid double taxation, prevent tax evasion and fraud, and establish rules of mutual assistance with respect to taxes on income, property and estates (a whole protocol), signed in Algiers on 17 October 1999, and whose text is annexed to this Act (2).
This law will be enforced as a law of the State.
Done in Paris, August 6, 2002.
Jacques Chirac
By the President of the Republic:
The Prime Minister,
Jean-Pierre Raffarin
Minister of Foreign Affairs,
Dominique de Villepin
(1) Preparatory work: Act No. 2002-1036.
Senate:
Bill No. 62 (2001-2002);
Report of Mr. Jacques Chaumont, on behalf of the Finance Committee, No. 231 (2001-2002);
Discussion and adoption on 21 February 2002.
National Assembly:
Bill, passed by the Senate, No. 14;
Report of Mr. Henri Sicre, on behalf of the Foreign Affairs Committee, No. 34;
Discussion and adoption (Simplified Review Procedure) July 24, 2002.
(2) Subsequently, the text will be published in the Official Journal of the French Republic.
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