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FRENCH-US TAX TREATIES
Currently, two tax treaties regulate the problems of double taxation between France and the United States:
Direct Taxes
The US-France Income Tax Treaty signed on August 31, 1994 and entered in force on December
30, 1995 amended by the Protocol signed on December 8, 2004 and entered in force
on December 21, 2006
Estate Taxes
The US-France Estate Tax Treaty signed on November 24, 1978 and entered in force on October
1, 1980, amended by the Protocol signed on December 8, 2004 and entered in force
on Decemer 21, 2006
Embassy of France in the US - January 10, 2007
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