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

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 26/05/2019

France

Declaration 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.

ANNEX A – Tax covered

Article 2, paragraph 1.a.:
i) Income tax;
. General social contribution;
. Social debt repayment contribution;
. Corporation tax;
. Withholding tax on income from movable assets;
. Annual flat-rate tax on companies;
. Corporation tax contribution;
. Payroll taxes and contributions;

ii) Not applicable;

iii) Solidarity wealth tax;
. Tax on the market value of immovables held in France by legal persons;

Article 2, paragraph 1.b.:
i) Not applicable;

ii) Not applicable;

iii) A. – Duties on the free transfer of assets;
B. – Not applicable;
C. – Value-added tax and similar taxes;
D. – Indirect contributions;
E. – Taxes on company cars;
F. – Various taxes provided for under the General Tax Code and paid to the Government;
G. – Stamp duties, registration fees and cadastral taxes paid to the Government, stock exchange transaction tax, tax on the income from accumulation or capital bonds, tax on sums paid by insurance and similar bodies and tax on insurance contracts;
iv) Built-up properties tax and land tax;
. Occupancy tax;
. Business tax;
. Land motor-vehicle excise duty;
. Stamp duty on registration certificates for land motor-vehicles;
. Stamp duty and cadastral tax on transfers for consideration of immovable property not intended for use as dwellings;
. Surcharge on registration fees and cadastral taxes payable on transfers of immovable property;
. Departemental mining concession taxes;
. Local infrastructure tax;
. Special infrastructure tax of the Ile-de-France region and its supplementary tax;
. Tax on driving licences;
. Communal tax assimilated to direct local taxes;
. Indirect taxes for local communities and various bodies.
Period covered: 18/10/2007 -
Articles concerned : 2

Declaration transmitted by a Note Verbale of the Permanent Representation of France to the OECD, dated 19 December 2017, registered at the Secretariat General of the OECD on 20 December 2017 - Or. Fr.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 20/12/2017 -
Articles concerned : 28

Declaration transmitted by a Note Verbale of the Permanent Representation of France to the OECD, dated 2 March 2018, registered at the Secretariat General of the OECD on 8 March 2018 - Or. Fr.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information.
Period covered: 08/03/2018 -
Articles concerned : 28

Declaration contained in 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.

ANNEX A - Taxes to which the Convention would apply for New-Caledonia

Article 2, paragraph 1.a.:
i) Income tax;
• Additional contribution to the corporation tax
• Caledonian solidarity contribution
• Tax on civil companies and metallurgical and mining activities

ii) Tax on securities income
• tax on claims, deposits and guarantees

Article 2, paragraph 1.b.:
i) Not applicable;

ii) Additional contribution to the corporation tax

iii) A. - Registration fees
B. - Property tax on developed property
C. - General consumption tax
D. - Indirect contributions
E. - Not applicable
F. - Not applicable
G. - Tax on patents
• Telephone contribution
• Stamp duties and various taxes
• Registration fees and cadastral taxes
• License fees
• Entertainment and game revenue tax
• Electricity tax due by electric energy distributions
• Domestic consumption tax on local and locally manufactured products
• Tax on alcohols and tobaccos
• Fees and royalties applicable to mining authorisations and mining titles
• Employer contribution for vocational training

iv) Added percentages
• Tax on insurance agreements
• Taxation for the benefit of municipalities
• Taxation for the benefit of provinces
• Taxation for the benefit of the Chamber of Commerce and Industry and Crafts and Artisans Chamber
• Solidarity levy on services
Period covered: 01/12/2018 -
Articles concerned : 2


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.