Fiscal Conventions

The Agreement between France and the United Kingdom and Northern Ireland aimed at avoiding double taxation and tax evasion regarding income tax of 14 December 1950 (JO of 20 and 21 August 1951) had been extended to States of the Federation of Rhodesia and Nyassaland through an exchange of letters dated 5 November 1963 (JO of 15 December 1963). This extension was maintained as regards Malawi, Rhodesia (now Zimbabwe) and Zambia, after the dissolution of the federation, through another exchange of letters dated 31 December 1963 (JO of 26 February 1964). Currently, the Agreement of 14 December 1950 continues to be in force only in France’s relations with Malawi and Zambia.

  • Agreement of 14 December 1950 aimed at avoiding double taxation and tax evasion regarding income tax between the Government of the French Republic and the United Kingdom
    PDF - 591 kb
    (PDF - 591 kb)

- Signed in France on 14 Decembre 1950
- Came into force in France on 30 July 1951

Repealed by the Agreement of 22 May 1968, only more favourable provisions have been in force.

  • Agreement through an exchange of letters (between France and Great Britain) of 5 November 1963 on extension to the Federation of Rhodesia and Nyassaland of the Franco-British fiscal agreement of 14 December 1950.
    PDF - 97.1 kb
    (PDF - 97.1 kb)

- Signed in France on 05 November 1963
- Came into force in France on 31 December 1963

  • Agreement through an exchange of letters (between France and Great Britain) of 31 December 1963 on keeping in force the agreement of 5 November 1963 on double taxation in France’s relations with territories from the Federation of Rhodesia and Nyassaland.
    PDF - 61.9 kb
    (PDF - 61.9 kb)

- Signed in France on 31 December 1963
- Came into force in France on 01 January 1964

Online: 22/10/2008

top of the page