Market leading insight for tax experts
View online issue

The New UK/France Income Tax Treaty

Annabelle Bailleul and Philippe Juilhard of CMS Bureau Francis Lefebvre discuss the changes introduced by the New UK/France Tax Treaty

 
Annabelle Bailleul and Philippe Juilhard of CMS Bureau Francis Lefebvre discuss the changes introduced by the New UK/France Tax Treaty
 
A new UK/France tax treaty (the New Treaty) was signed in London by the French and UK governments on 28 January 2004 after several years of negotiation. The New Treaty will replace the present treaty between the two countries signed on 22 May 1968 (the current treaty). However certain issues will be renegotiated first which should postpone the entry into force of the amended New Treaty to 2006 or 2007. The new round of negotiations will aim at clarifying issues such as partnerships and UK-source dividends.
 
This article examines...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top