France (09-1223) – Protocol Amending the Convention of August 31, 1994, as Amended, for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital

Taxation: Taxes on Income

Protocol signed at Paris January 13, 2009; transmitted by the President of the United States of America to the Senate September 9, 2009 (Treaty Doc. 111-4, 111th Congress, 1st Session); reported favorably by the Senate Committee on Foreign Relations November 17, 2009 (Senate Executive Report No. 111-1, 111th Congress, 1st Session); Advice and consent to ratification by the Senate December 3, 2009; ratified by the President December 16, 2009; Exchange of Diplomatic Notes at Washington December 15 and 23, 2009; entered into force December 23, 2009.  With memorandum of understanding.