France / United States · US FR 2004 PROTOCOL

ARTICLE IV ·

English · amending protocol

Unreviewed · applicability unverified

Original & source

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ARTICLE IV

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1. Paragraphs 2 and 3 of Article 19 (Public Remuneration) of the Convention shall be

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deleted.

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2. A new paragraph 2 of Article 19 (Public Remuneration) of the Convention shall be

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added as follows:

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“2. The provisions of Articles 14 (Independent Personal Services), 15 (Dependent

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Personal Services), 16 (Directors’ Fees), and 17 (Artistes and Sportsmen) shall apply to

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remuneration paid in respect of services rendered in connection with a business carried on

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by a Contracting State, a political subdivision (in the case of the United States) or local

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authority thereof, or an agency or instrumentality of that State, subdivision, or authority.”

Citation to select or copy

France / United States; IRS/Treasury official source publication; edition us-fr-2004-protocol; article iv; English; unreviewed source text, current applicability unverified; /editions/us-fr-2004-protocol/en/articles/article-iv/

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Source & edition

IRS/Treasury official source publication

Original PDF Official source website ↗
SHA-256 3ac0c6e3e0e5ff260364f9c1373a4dd694f450c059d6d1b91827f6d44c98fca3
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Retained native extraction Article provenance

Edition: us-fr-2004-protocol
Text available here: English
Review: Unreviewed; qualified human review pending
Current applicability: Not verified
Signature: 2004-12-08
Currentness verified: False

Languages recorded in source metadata: English, Français. This is not a promise of available text or a translation.

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