Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Reservations
Status as of 20/09/2019


Reservation contained in a letter from the Minister of Foreign and European Affairs of France, dated 18 October 2007, transmitted by the Director of Legal Affairs of the OECD by a letter dated 5 December 2007 and registered by the Secretariat General on 12 December 2007 - Or. Fr.

France confirms that its approval of the Convention was subject by the following reservation :
In accordance with Article 29, paragraph 1, France intends to reserve the application of this Convention to the European and Overseas Départements of the French Republic, including the territorial sea and, beyond it, the areas over which, in accordance with international law, the French Republic has sovereign rights for the purpose of exploring and exploiting the natural resources of the seabed and its subsoil and superjacent waters.

[Note by the Secretariat: This declaration was amended by a letter from the Minister of Foreign Affairs of France, dated 23 August 2018, registered at the Secretariat General of the OECD on 27 August 2018 - Or. Fr.

In view of the various territorial reforms that have taken place since the issuance of this declaration, France wishes to clarify the scope of the expression "overseas departments of the French Republic": the Convention continues to apply to territorial authorities governed by Article 73 of the Constitution, namely Guadeloupe, Guyana, Reunion, Martinique and Mayotte.
Period covered: 18/10/2007 -
Articles concerned : 29

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