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Law N ° 2010-202, March 2, 2010, Authorizing Approval Of The Agreement Between The Government Of The French Republic And The Government Of The Georgia For The Avoidance Of Double Taxation And Prevention Of Fiscal Evasion With Respect I...

Original Language Title: LOI n° 2010-202 du 2 mars 2010 autorisant l'approbation de la convention entre le Gouvernement de la République française et le Gouvernement de la Géorgie en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en matière d'i...

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Summary

This Act authorizes the approval of the agreement between the Government of the French Republic and the Government of Georgia with a view to avoiding double taxation and preventing tax evasion in respect of taxes on income and on capital (as a whole protocol), signed in Paris on 7 March 2007, and annexed to it.

Keywords

AFFAIRS AND EUROPEAN , INTERNATIONAL AGREEMENT , BILATERAL AGREEMENT , FRANCE , GEORGIA , CONVENTION , IMPOT SUR LE REVENU , IR , DOUBLE IMPOSITION , IMPOT SUR LA FORTUNE , ISF , EVASION FISCALE , FRAUDE FISCALE , PROJET


JORF n°0052 of 3 March 2010 page 4307
text No. 2



IOI No. 2010-202 of 2 March 2010 authorizing the approval of the agreement between the Government of the French Republic and the Government of Georgia with a view to avoiding double taxation and preventing tax evasion in respect of income and property taxes (1)

NOR: MAEJ0809770L ELI: https://www.legifrance.gouv.fr/eli/loi/2010/3/MAEJ0809770L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2010/3/2/2010-202/jo/texte


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

Single article.


It is authorized to approve the agreement between the Government of the French Republic and the Government of Georgia with a view to avoiding double taxation and preventing tax evasion in respect of taxes on income and on capital (as a whole protocol), signed in Paris on 7 March 2007, and whose text is annexed to this Act (2).
This law will be enforced as a law of the State.


Done in Paris, March 2, 2010.


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. 2010-202. National Assembly: Bill No. 1060; Report of Mr. Marc Vampa, on behalf of the Foreign Affairs Committee, No. 1429; Discussion and adoption (Simplified Examination Procedure) April 9, 2009 (TA No. 252). Senate: Bill, passed by the National Assembly, No. 357 (2008-2009); Report of Mr. Adrien Gouteyron on behalf of the Finance Committee, No. 211 (2009-2010); Text of Commission No. 212 (2009-2010) Discussion and adoption (simplified review procedure) on February 22, 2010 (TA No. 70, 2009-2010). (2) Subsequently, the text will be published in the Official Journal of the French Republic.
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