Machine Translation of "Law No. 2009 - 1470 December 2, 2009, Authorizing Approval Of The Agreement Between The Government Of The French Republi..." (France)

Law No. 2009 - 1470 December 2, 2009, Authorizing Approval Of The Agreement Between The Government Of The French Republic And The Government Of The United Kingdom Of Great Britain And Northern Ireland For The Avoidance Of Double Taxation And D...

Original Language Title: LOI n° 2009-1470 du 2 décembre 2009 autorisant l'approbation de la convention entre le Gouvernement de la République française et le Gouvernement du Royaume-Uni de Grande-Bretagne et d'Irlande du Nord en vue d'éviter les doubles impositions et d...

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Application texts

Decree No. 2010-20 of 7 January 2010 on the publication of the agreement between the Government of the French Republic and the Government of the United Kingdom of Great Britain and Northern Ireland with a view to avoiding double taxation and preventing tax evasion and tax evasion in respect of income taxes and capital gains (as a whole protocol), signed in London on 19 June 2008 (1)

Summary

This Act authorizes the approval of the agreement between the Government of the French Republic and the Government of the United Kingdom of Great Britain and Northern Ireland to avoid double taxation and to prevent tax evasion and tax evasion in respect of income tax and capital gains, together with a protocol signed in London on 19 June 2008, and the text annexed thereto.

Keywords

AFFAIRS AND EUROPEAN , INTERNATIONAL AGREEMENT , BILATERAL AGREEMENT , GREAT-BRETAGNE , NORTH IRELAND , CONVENTION , DOUBLE IMPOSITION , IMPOT SUR LE REVENU , GAIN EN CAPITAL , EVASION FISCALE , FRAUDE FISCALE , PROJECT

JORF no.0280 of 3 December 2009 page 20882
text No. 1

IO No. 2009-1470 of 2 December 2009 authorizing the approval of the agreement between the Government of the French Republic and the Government of the United Kingdom of Great Britain and Northern Ireland with a view to avoiding double taxation and preventing tax evasion and fraud in income tax and capital gains (1)

NOR: MAEJ0828082L ELI: https://www.legifrance.gouv.fr/eli/loi/2009/12/2/MAEJ0828082L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2009/12/2/2009-1470/jo/texte

The National Assembly and the Senate adopted,
The President of the Republic enacts the following legislation:

Single article.

Is authorized to approve the agreement between the Government of the French Republic and the Government of the United Kingdom of Great Britain and Northern Ireland with a view to avoiding double taxation and preventing tax evasion and tax evasion in respect of income tax and capital gains, together with a protocol signed in London on June 19, 2008, which is annexed to this Act (2).
This law will be enforced as a law of the State.

Done in Paris, December 2, 2009.

Nicolas Sarkozy

By the President of the Republic:

The Prime Minister,

François Fillon

Minister for Foreign Affairs

and European,

Bernard Kouchner

(1) Preparatory work: Act No. 2009-1470. Senate: Bill No. 247 (2008-2009); Report of Mr. Adrien Gouteyron on behalf of the Finance Committee, No. 520 (2008-2009); Text of Commission No. 521 (2008-2009) Discussion and adoption (simplified review procedure) on 20 July 2009 (TA No. 112). National Assembly: Bill passed by the Senate, No. 1849; Report of Mr. Alain Cousin, on behalf of the Foreign Affairs Committee, No. 2080; Discussion and adoption (Simplified Examination Procedure) November 24, 2009 (TA No. 366). (2) Subsequently, the text will be published in the Official Journal of the French Republic.

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