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United Kingdom–France 2008 Convention and integral Protocol

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Unreviewed · applicability unverifiedMLI modifications not incorporated

Contents

Article 1 · personal scope

Article 2 · taxes covered

Article 3 · general definitions

Article 4 · residence

Article 5 · permanent establishment

Article 6 · income from immovable property

Article 7 · business profits

Article 8 · international transport

Article 9 · channel tunnel

Article 10 · associated enterprises

Article 11 · dividends

Article 12 · interest

Article 13 · royalties

Article 14 · capital gains

Article 15 · income from employment

Article 16 · directors’ fees

Article 17 · artistes and sportsmen

Article 18 · pensions

Article 19 · government service

Article 20 · teachers and researchers

Article 21 · students

Article 22 · offshore activities

Article 23 · other income

Article 24 · elimination of double taxation

Article 25 · non-discrimination

Article 26 · mutual agreement procedure

Article 27 · exchange of information

Article 28 · diplomatic and consular officials

Article 29 · miscellaneous rules

Article 30 · implementation of the convention

Article 31 · entry into force

Article 32 · termination