Machine Translation of "Ion 2014-1098 Of 29 September 2014 Authorizing The Approval Of The Agreement Between The Government Of The French Republ..." (France)

Ion 2014-1098 Of 29 September 2014 Authorizing The Approval Of The Agreement Between The Government Of The French Republic And The Government Of The United States Of America In Order To Improve Compliance With Tax Obligations Interna Scale ...

Original Language Title: LOI n° 2014-1098 du 29 septembre 2014 autorisant l'approbation de l'accord entre le Gouvernement de la République française et le Gouvernement des Etats-Unis d'Amérique en vue d'améliorer le respect des obligations fiscales à l'échelle interna...

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Application texts

Decree No. 2015-1 of 2 January 2015 on the publication of the agreement between the Government of the French Republic and the Government of the United States of America with a view to improving compliance with international tax obligations and implementing the law on compliance with tax obligations in respect of foreign accounts (hereinafter referred to as the FATCA Act) (all two annexes), signed in Paris on 14 November 2013 (1)

Summary

This Act authorizes the approval of the agreement between the Government of the French Republic and the Government of the United States of America to improve compliance with international tax obligations and to implement the law on compliance with tax obligations in respect of foreign accounts (hereinafter referred to as the FATCA Act) (as a whole two annexes), signed in Paris on 14 November 2013, and annexed to it.

Keywords

ASSISTANCE, INTERNATIONAL AGREEMENT , BILATERAL AGREEMENT , FRANCE , USE OF AMERICA , LUTTE CONTRE LA FRAUDE INTERNATIONAL

JORF n°0226 of 30 September 2014 page 15810
text No. 1

IO no. 2014-1098 of 29 September 2014 authorizing the approval of the agreement between the Government of the French Republic and the Government of the United States of America to improve compliance with international tax obligations and to implement the law on compliance with tax obligations with foreign accounts (hereinafter referred to as "FATCA Law") (1)

NOR: MAEJ1409817L ELI: https://www.legifrance.gouv.fr/eli/loi/2014/9/29/MAEJ1409817L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2014/9/29/2014-1098/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 States of America with a view to improving compliance with international tax obligations and to implement the law on compliance with tax obligations relating to foreign accounts (hereinafter referred to as the FATCA Act) (as a whole two annexes), signed in Paris on 14 November 2013, and the text of which is annexed to this Act (2).

This law will be enforced as a law of the State.

Done in Paris, September 29, 2014.

François Hollande

By the President of the Republic:

The Prime Minister,

Manuel Valls

Minister for Foreign Affairs and International Development,

Laurent Fabius

(1) Preparatory work: Act No. 2014-1098. Senate: Bill No. 706 (2013-2014). Report of Ms. Michèle André, on behalf of the Finance Committee, No. 751 (2013-2014). Commission text No. 752 (2013-2014). Discussion and adoption, after an expedited procedure was initiated, July 22, 2014 (TA No. 165, 2013-2014). National Assembly: Bill passed by the Senate, No. 2179. Report of Ms. Estelle Grelier on behalf of the Foreign Affairs Committee, No. 2195. Opinion of Mr. Yann Galut, on behalf of the Finance Committee, No. 2193. Discussion and adoption on September 18, 2014 (TA No. 408). (2) Subsequently, the text will be published in the Official Journal of the French Republic.

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