SolvedDT7258 | Double Taxation Relief Manual: France: agreements in force
From HM Revenue & Customs · Double Taxation Relief Manual
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
Signed: 19 June 2008
Statutory Instrument number: SI 2009 No. 226
Entered into force: 18 December 2009
Has effect:
in both countries from 1 January 1994 for provisions relating to Article 9 (Channel Tunnel)
in France from 1 January 2010
in the UK, in respect of income tax and capital gains tax, from 6 April 2010; in respect of corporation tax, from 1 April 2010
A previous convention (SI 1968 No. 1869, as amended by SIs 1973 No. 1328, 1987 No. 466 and 1987 No. 2055) applied until the dates from which the above convention had effect.
The text of the convention currently in force can be found at the following link: France tax treaties
The Convention has been modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI). The synthesised text of the Convention and the MLI can be found at the following link: France tax treaties