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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 Republic of Panama to avoid double taxation and to prevent tax evasion and tax evasion in respect of income tax (as a whole protocol), signed in Panama on 30 June 2011, and annexed to it.
Keywords
AFFAIRS AND EUROPEAN , INTERNATIONAL AGREEMENT , BILATERAL AGREEMENT , FRANCE , PANAMA , FISCALE EVASION , IMPOSITION DOUBLE , FISCALE FRAUDE , IMPOT SUR LE REVENU , PROJECT
JORF n°0302 of 30 December 2011 page 22683
text No. 2
LOI no. 2011-2013 of 29 December 2011 authorizing the approval of the agreement between the Government of the French Republic and the Government of the Republic of Panama with a view to avoiding double taxation and preventing tax evasion and fraud in income tax (1) NOR: MAEJ1126778L ELI: https://www.legifrance.gouv.fr/eli/loi/2011/12/29/MAEJ1126778L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2011/12/29/2011-2013/jo/texte
The National Assembly and the Senate deliberated,
The National Assembly adopted,
The President of the Republic enacts the following legislation:
Single article.
The approval of the agreement between the Government of the French Republic and the Government of the Republic of Panama to avoid double taxation and to prevent tax evasion and tax evasion in respect of income tax (as a whole protocol), signed in Panama on 30 June 2011, and whose text is annexed to this Act (2).
This law will be enforced as a law of the State.
Done in Paris, December 29, 2011.
Nicolas Sarkozy
By the President of the Republic:
The Prime Minister,
François Fillon
The Minister of State,
Minister for Foreign Affairs
and European,
Alain Juppé
(1) Preparatory work: Act No. 2011-2013. National Assembly: Bill No. 4023; Report of Ms. Martine Aurillac, on behalf of the Foreign Affairs Committee, No. 4037; Discussion and adoption, after an expedited procedure, 13 December 2011 (TA No. 796). Senate: Bill, passed by the National Assembly, No. 186 (2011-2012); Report of Ms. Nicole Bricq, on behalf of the Finance Committee, No. 190 (2011-2012) Text of Commission No. 191 (2011-2012) Discussion and rejection on December 15, 2011 (TA No. 29, 2011-2012). National Assembly: Bill, rejected by the Senate, No. 4099; Report of Ms. Martine Aurillac, on behalf of the Joint Parity Commission, No. 4102. Senate: Report of Ms. Nicole Bricq, on behalf of the Joint Parity Commission, No. 209 (2011-2012). National Assembly: Bill, rejected by the Senate, No. 4099; Report of Ms. Martine Aurillac, on behalf of the Foreign Affairs Committee, No. 4107; Discussion and adoption on 20 December 2011 (TA No. 806). Senate: Bill, passed by the National Assembly on new reading, No. 215 (2011-2012) Report of Ms. Nicole Bricq, on behalf of the Finance Committee, No. 216 (2011-2012); Text of Commission No. 217 (2011-2012) Discussion and rejection (Simplified Review Procedure) December 21, 2011 (TA No. 39, 2011-2012). National Assembly: Bill, rejected by the Senate again, No. 4114; Report of Ms. Martine Aurillac on behalf of the Foreign Affairs Committee, No. 4115; Discussion and final adoption on December 21, 2011 (TA No. 809). (2) Subsequently, the text will be published in the Official Journal of the French Republic.
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