Machine Translation of "Law No. 2014-1402 Of 26 November 2014 Authorizing Approval Of The Agreement Between The Government Of The French Republi..." (France)

Law No. 2014-1402 Of 26 November 2014 Authorizing Approval Of The Agreement Between The Government Of The French Republic And The Government Of The People's Republic Of China For The Avoidance Of Double Taxation And The Prevention Of Evasion...

Original Language Title: LOI n° 2014-1402 du 26 novembre 2014 autorisant l'approbation de l'accord entre le Gouvernement de la République française et le Gouvernement de la République populaire de Chine en vue d'éviter les doubles impositions et de prévenir l'évasion ...

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Application texts

Decree No. 2014-1760 of 31 December 2014 on the publication of the agreement between the Government of the French Republic and the Government of the People's Republic of China with a view to avoiding double taxation and preventing tax evasion and tax evasion in respect of income tax (as a whole protocol), signed in Beijing on 26 November 2013 (1)

Summary

This Act authorizes the approval of the agreement between the Government of the French Republic and the Government of the People's Republic of China with a view to avoiding double taxation and preventing tax evasion and tax evasion in respect of income tax (as a whole protocol), signed in Beijing on 26 November 2013, and annexed to it.

Keywords

BUSINESS , INTERNATIONAL AGREEMENT , BILATERAL AGREEMENT , FRANCE , CHINA , DOUBLE IMPOSITION , EVASION , IMPOT SUR LE REVENU , PROJECT DE LOI

Legislative records

LOI Legislative File No. 2014-1402 of 26 November 2014

JORF n°0274 of 27 November 2014 page 19794
text No. 2

IOI No. 2014-1402 of 26 November 2014 authorizing the approval of the agreement between the Government of the French Republic and the Government of the People's Republic of China with a view to avoiding double taxation and preventing tax evasion and fraud in income tax (1)

NOR: MAEJ1409831L ELI: https://www.legifrance.gouv.fr/eli/loi/2014/11/26/MAEJ1409831L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2014/11/26/2014-1402/jo/texte

The National Assembly and the Senate 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 People's Republic of China to avoid double taxation and to prevent tax evasion and tax evasion on income tax (a whole protocol), signed in Beijing on 26 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, November 26, 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. 2014-1402. Senate: Bill No. 4 (2014-2015); Report of Mr. Eric Doligé, on behalf of the Finance Committee, No. 57 (2014-2015); Text of Commission No. 58 (2014-2015); Discussion and adoption, after an expedited procedure, on 6 November 2014 (TA No. 22, 2014-15). National Assembly: Bill passed by the Senate, No. 2344; Report of Mr. Michel Destot, on behalf of the Foreign Affairs Committee, No. 2355; Discussion and adoption (Simplified Examination Procedure) November 20, 2014 (TA No. 421). (2) Subsequently, the text will be published in the Official Journal of the French Republic.

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