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taxed in the", "text_sha256": "3f062b13974636dc6b3fda59c396fa8fe1e9978fe25ff731c128b2fed79b5fd3" }, { "end_char": 4797, "id": "article-i-block-37", "pages": [ 3 ], "start_char": 4727, "text": "same manner, including the nature or source of that income or gain and", "text_sha256": "89bfda98ed88025dbc86b72132dbc38bec817ccec6d348a6dc39598284d396e2" }, { "end_char": 4879, "id": "article-i-block-38", "pages": [ 3 ], "start_char": 4808, "text": "the time when that income or gain is taxed, as would have been the case", "text_sha256": "54c18f72239284320bd848cca0a904fe2d00414ae4918896ec84774600c4ef01" }, { "end_char": 4959, "id": "article-i-block-39", "pages": [ 3 ], "start_char": 4890, "text": "if the income or gain had been derived directly, except to the extent", "text_sha256": "0754b66a85d8db01fcf440692149195a5af183d27ff54f78f9eb581089aad676" }, { "end_char": 5042, "id": "article-i-block-40", "pages": [ 3 ], "start_char": 4970, "text": "resulting from any difference in accounting methods, accounting periods,", "text_sha256": "ff8f33ec85113ff6f4735034b01cc752203c650717966aebe0ff752dabb3a70e" }, { "end_char": 5085, "id": "article-i-block-41", "pages": [ 3 ], "start_char": 5053, "text": "or other similar difference; and", "text_sha256": "e97aeaa4c9cd78db0b254cc30743f8e8d272786c4cac89ccde34e1516cf08c16" }, { "end_char": 5164, "id": "article-i-block-42", "pages": [ 3 ], "start_char": 5091, "text": "(dd) it is possible to exchange information concerning the partnership or", "text_sha256": "59457d422d4f19e773e2f40a829ec1ffa31dfafbf93106e4eadd5cb9aa502462" }, { "end_char": 5249, "id": "article-i-block-43", "pages": [ 3 ], "start_char": 5175, "text": "similar pass-through entity, estate or trust or partners, beneficiaries or", "text_sha256": "17f09aebce0e3f553cb58bf1fe09214194a4d381cdcf414acd44710976bc46ba" }, { "end_char": 5328, "id": "article-i-block-44", "pages": [ 3 ], "start_char": 5260, "text": "grantors under the terms of a double taxation convention between the", 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resident of the United States to the extent", "text_sha256": "15fb7d06358de7f7bc17cec087b8fcaa81b53e8a8fe80fd463238b090a18237f" }, { "end_char": 5748, "id": "article-i-block-49", "pages": [ 3 ], "start_char": 5665, "text": "provided in subparagraph (iv) above, and as a resident of France to the extent that", "text_sha256": "d810c27268f98cfae802702f577fbd7c1a6f71cac410c853d70dc327285916e9" }, { "end_char": 5834, "id": "article-i-block-50", "pages": [ 3 ], "start_char": 5750, "text": "the income derived by such partnership, similar pass-through entity, estate or trust", "text_sha256": "bf8eea2195d665e8fb61ac29f236baa80d873c15f7673b97ded23178520e2ce3" }, { "end_char": 5921, "id": "article-i-block-51", "pages": [ 3 ], "start_char": 5836, "text": "arises in France and corresponds to the share of the profits or losses of such entity", "text_sha256": "47b0f08d3509e512d387d60c7d1eb5eda355e41b73e6e805fa1cb335209eff94" }, { "end_char": 5959, "id": "article-i-block-52", "pages": [ 3 ], "start_char": 5923, "text": "which benefits a resident of France;", "text_sha256": "ec7c00de85a0dc0546aa043bf064c40c07b908cb43ad24b2f20037ed3828ca90" }, { "end_char": 6041, "id": "article-i-block-53", "pages": [ 3 ], "start_char": 5964, "text": "vi) it is understood that, for the purposes of the subparagraphs (iv) and (v)", "text_sha256": "9b226c0b51321ab829cb1b893b089e26669423d48d31d97eed1c5ff510c7f1ee" }, { "end_char": 6120, "id": "article-i-block-54", "pages": [ 3 ], "start_char": 6043, "text": "above, the income derived by a partnership or similar pass-through entity, an", "text_sha256": "bee18c85d77821fce534a6a114d0850a97c26dccf4a025c68d561096cf057fc7" }, { "end_char": 6209, "id": "article-i-block-55", "pages": [ 3 ], "start_char": 6122, "text": "estate and a trust (other than one referred to in subparagraph (ii) or (iii) above), is", "text_sha256": "f9b9017127ce87b0e4f78783b7582e4991196b95416656b80e19b366e185f009" }, { "end_char": 6294, "id": "article-i-block-56", "pages": [ 3 ], "start_char": 6211, "text": "considered to be treated for taxation purposes in a Contracting State as the income", "text_sha256": "812a93a97b2b23e03d4b6370a5d1b106fe5cd9e150e7f458108c85111972e480" }, { "end_char": 6380, "id": "article-i-block-57", "pages": [ 3 ], "start_char": 6296, "text": "of a resident to the extent of this income which benefits a partner, beneficiary, or", "text_sha256": "d397765cb953c3b1d4093df5148276922e0796cc30a0026406633e07cb29b8ce" }, { "end_char": 6456, "id": "article-i-block-58", "pages": [ 3 ], "start_char": 6382, "text": "grantor that is a pension trust, an other organization or a not-for-profit", "text_sha256": "e21d79e9cb69172cd044fed729b6d29e982f10d9ef104bd0f4ae2bc4a8fca840" }, { "end_char": 6608, "id": "article-i-block-59", "pages": [ 4 ], "start_char": 6523, "text": "organization referred to in subparagraph (ii) above, notwithstanding that all or part", "text_sha256": "7376d69c43a7a3d6d858986c3abe3f72021b85e0dbcfd2f2a02427e346ee9c03" }, { "end_char": 6706, "id": "article-i-block-60", "pages": [ 4 ], "start_char": 6623, "text": "of this income of such trust, other organization, or not-for-profit organization is", "text_sha256": "1fc48add0e795394f741989a3888f010f7cd6cf96873c70a12dda0c03371bddb" }, { "end_char": 6764, "id": "article-i-block-61", "pages": [ 4 ], "start_char": 6721, "text": "exempt from income taxation in that State.”", "text_sha256": "d107ee13aa244b55ee702c87ebd975b3be86fd0c3bfedf0696e6385ad6073214" } ], "source_ranges": [ [ 1696, 4142 ], [ 4143, 6507 ], [ 6508, 6811 ] ], "title": "ARTICLE I · " }, { "body_sha256": "ed35aa0b2b358ce7870f2a69aae861b0b0283919b3a106ba8ad218360a4c3026", "id": "article-ii", "label": "ii", "paragraphs": [ { "end_char": 6821, "id": "article-ii-block-1", "pages": [ 4 ], "start_char": 6811, "text": "ARTICLE II", "text_sha256": "de576828d838f5b7543c6a2a5a4b6d420cf5806797e3f97df8b0ed7757d97aad" }, { "end_char": 6918, "id": "article-ii-block-2", "pages": [ 4 ], "start_char": 6830, "text": "The last sentence in the final paragraph of paragraph 2 of Article 10 (Dividends) of the", "text_sha256": "b71cae5bc4533328ef12df6346bfa9a34cb00be751acc1359cb5d3664871207d" }, { "end_char": 6991, "id": "article-ii-block-3", "pages": [ 4 ], "start_char": 6920, "text": "Convention shall be deleted and replaced by the following new sentence:", "text_sha256": "2e8759dfb593f43f4fb3573109d39dbabbe516218df59d46a57dd0c5e1b09217" }, { "end_char": 7083, "id": "article-ii-block-4", "pages": [ 4 ], "start_char": 7000, "text": "“In the case of dividends paid by a United States real estate investment trust, the", "text_sha256": "d48187c7409f077a1c540e94696980ca777e437defe73827b68bab752d2777c7" }, { "end_char": 7144, "id": "article-ii-block-5", "pages": [ 4 ], "start_char": 7093, "text": "provisions of subparagraph (b) shall apply only if:", "text_sha256": "0b22c32cea25cd8e25c73c45034e43136a7a8ddd39cfe03339e9a28e7b7fd521" }, { "end_char": 7242, "id": "article-ii-block-6", "pages": [ 4 ], "start_char": 7164, "text": "(i) the beneficial owner of the dividends is an individual holding an interest", "text_sha256": "918ffed8ceb51649091c59daf4c8a38890ef0c13254b593885356c5ef225131d" }, { "end_char": 7331, "id": "article-ii-block-7", "pages": [ 4 ], "start_char": 7266, "text": "of not more than 10 percent in such real estate investment trust;", "text_sha256": "007189f4e68f8f462689e54dbc23b48ff51ea13a3eb6b8c894bdf7098d878b48" }, { "end_char": 7428, "id": "article-ii-block-8", "pages": [ 4 ], "start_char": 7351, "text": "(ii) the dividends are paid with respect to a class of stock that is publicly", "text_sha256": "dbf322d01df65daa9734c0946f518405df68a7a6cc953f7f0e00d61ce6973558" }, { "end_char": 7523, "id": "article-ii-block-9", "pages": [ 4 ], "start_char": 7452, "text": "traded and the beneficial owner of the dividends is a person holding an", "text_sha256": "afb52238255910f2834d906a7bed4c9b579c3b11cd92c5f7b4c9ae3eab20f5cd" }, { "end_char": 7614, "id": "article-ii-block-10", "pages": [ 4 ], "start_char": 7547, "text": "interest of not more than 5 percent of any class of the real estate", "text_sha256": "241ae69d82be1039bb26196fd9dc6ff0dd46c403c7f48bf78c7aa49f877cd289" }, { "end_char": 7666, "id": "article-ii-block-11", "pages": [ 4 ], "start_char": 7638, "text": "investment trust’s stock; or", "text_sha256": "31f0bd167f920a76f0648de905bfd5bce145df71427ac35a230ef8d81c279f2a" }, { "end_char": 7764, "id": "article-ii-block-12", "pages": [ 4 ], "start_char": 7686, "text": "(iii) the beneficial owner of the dividends is a person holding an interest of", "text_sha256": "a3203abfa6a9a0ba281168375336391fbd890c431eb37b84c96fe0d9087f288e" }, { "end_char": 7862, "id": "article-ii-block-13", "pages": [ 4 ], "start_char": 7788, "text": "not more than 10 percent in the real estate investment trust and the value", "text_sha256": "8c1db01f45a2144a4f54e0949f43698039b97c45cc25a91ec468c4a65177c5fe" }, { "end_char": 7959, "id": "article-ii-block-14", "pages": [ 4 ], "start_char": 7886, "text": "of no single interest in the real estate investment trust’s real property", "text_sha256": "49e30ed56e035a6a6d360120c9b8ae4b63a15cad3e598820498cd24b980eac04" }, { "end_char": 8058, "id": "article-ii-block-15", "pages": [ 4 ], "start_char": 7983, "text": "exceeds 10 percent of the real estate investment trust’s total interests in", "text_sha256": "46235793cf6d00c9f75e24e0bd90e81dec13ab13f2c0a2d7941b3c8720039031" }, { "end_char": 8097, "id": "article-ii-block-16", "pages": [ 4 ], "start_char": 8082, "text": "real property.”", "text_sha256": "0d026269e7858c760d0d88a6eb48cb69ee96ac4aeda4330e9eb70bb8a193ade4" } ], "source_ranges": [ [ 6811, 8143 ] ], "title": "ARTICLE II · " }, { "body_sha256": "7869e3932cdff308dfe6b00138ee6a9c1f5696a58df6569120c60feddf6dfbbe", "id": "article-iii", "label": "iii", "paragraphs": [ { "end_char": 8154, "id": "article-iii-block-1", "pages": [ 4 ], "start_char": 8143, "text": "ARTICLE III", "text_sha256": "9971ba2746c36af14f9a4c7d29e2e01458a69200ad611717ccc16f056fcea40a" }, { "end_char": 8249, "id": "article-iii-block-2", "pages": [ 4 ], "start_char": 8162, "text": "Article 18 (Pensions) of the Convention shall be deleted and replaced by the following:", "text_sha256": "23a5d38dbe30f5bb22a2675d06f8b7bf0f621120dc14b7ededa6df350551492e" }, { "end_char": 8309, "id": "article-iii-block-3", "pages": [ 4 ], "start_char": 8287, "text": "“ARTICLE 18 - Pensions", "text_sha256": "621986cd4933bd8dd816a5be9a5bb5a5ffbb065da3e10cc2efa4ecc44fe6936d" }, { "end_char": 8407, "id": "article-iii-block-4", "pages": [ 4 ], "start_char": 8311, "text": "1. Payments under the social security legislation or similar legislation of a Contracting", "text_sha256": "3effaf0b5fd6186976c2c9a7ae09014d53e0e6a872a96c486644870433c9cc73" }, { "end_char": 8504, "id": "article-iii-block-5", "pages": [ 4 ], "start_char": 8409, "text": "State to a resident of the other Contracting State, and pension distributions and other similar", "text_sha256": "6a3fbfccb9f97d7028ab9f2afec168aa90f6892015a4167586234ce46e292ef2" }, { "end_char": 8600, "id": "article-iii-block-6", "pages": [ 4 ], "start_char": 8506, "text": "remuneration arising in one of the Contracting States in consideration of past employment paid", "text_sha256": "f0ce3a138186e945043524c099378b1beac0d0a6c4844cb56b474da15122284d" }, { "end_char": 8700, "id": "article-iii-block-7", "pages": [ 4 ], "start_char": 8602, "text": "to a resident of the other contracting State, whether paid periodically or in a lump sum, shall be", "text_sha256": "89df019a1546ef3a586d8a9a98ddcd6d2c894edc02ae8e3323282c5967dcc2d9" }, { "end_char": 8798, "id": "article-iii-block-8", "pages": [ 4 ], "start_char": 8702, "text": "taxable only in the first-mentioned State. 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and", "text_sha256": "9ec05027463aed491c0b6a10381fd6a5a28068d60ba3c53a035d30cc24a7ab78" }, { "end_char": 11193, "id": "article-iii-block-35", "pages": [ 5 ], "start_char": 11120, "text": "(ii) the competent authority of the first-mentioned State agrees that the", "text_sha256": "1922e8068c8abd68d331a5def77eb7ac97199bf11b5eef900f7392e966029f8b" }, { "end_char": 11283, "id": "article-iii-block-36", "pages": [ 5 ], "start_char": 11217, "text": "arrangement generally corresponds to a pension or other retirement", "text_sha256": "999b906589a5df961d9cf3084175adda8f32c44b122432cf89921a225a2652a6" }, { "end_char": 11378, "id": "article-iii-block-37", "pages": [ 5 ], "start_char": 11307, "text": "arrangement established, maintained, and recognized for tax purposes in", "text_sha256": "1a6545c7f0067617ac6a50a2d1a0fc3ad4176ea3ee90dd66f989860a6c279d4e" }, { "end_char": 11485, "id": "article-iii-block-38", "pages": [ 6 ], "start_char": 11459, "text": "the first-mentioned State.", "text_sha256": "f8413b24773346fe721a3ff490201bc1be9afa88e95b3e91f3440c7eeace07dd" }, { "end_char": 11533, "id": "article-iii-block-39", "pages": [ 6 ], "start_char": 11498, "text": "(c) For purposes of this paragraph:", "text_sha256": "cc21f0453628dc85470fbf2c89243a5624e4f4f9a6fbfd9b652d1cc5ddc46373" }, { "end_char": 11634, "id": "article-iii-block-40", "pages": [ 6 ], "start_char": 11555, "text": "(i) in the case of the United States, it is understood that a French pension or", "text_sha256": "3454448ef37715c81cdfb74daec9ebaaeb074faeb9dec5e109882640629d10d6" }, { "end_char": 11731, "id": "article-iii-block-41", "pages": [ 6 ], "start_char": 11660, "text": "other retirement arrangement organized under the French social security", "text_sha256": "3fea401e6a9055bd8bc1edeed7c97372a4441d2923b3f2a60efaaeab3ac86040" }, { "end_char": 11828, "id": "article-iii-block-42", "pages": [ 6 ], "start_char": 11757, "text": "legislation shall be considered to generally correspond to a pension or", "text_sha256": "4cfcf81883e1294055d55a8ac0fa5a9da41493a8b9b9269b9bb7c686abce8b0a" }, { "end_char": 11926, "id": "article-iii-block-43", "pages": [ 6 ], "start_char": 11854, "text": "other retirement arrangement established, maintained, and recognized for", "text_sha256": "ded3631a3733ad0f74fb90dab7375705d8087167a4a7b5d29bd86d7b1c7ff856" }, { "end_char": 11990, "id": "article-iii-block-44", "pages": [ 6 ], "start_char": 11952, "text": "tax purposes in the United States; 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and", "text_sha256": "85b9cd3fef09d098a7342fea3890671b1e6159170538ca762617c4217f31fd70" }, { "end_char": 12989, "id": "article-iii-block-55", "pages": [ 6 ], "start_char": 12911, "text": "(iii) a pension or other retirement arrangement is recognized for tax purposes", "text_sha256": "e4cef3ff724ab77c82c31a24068963dd36a6ea730d5846d43da20cb74bf04b77" }, { "end_char": 13083, "id": "article-iii-block-56", "pages": [ 6 ], "start_char": 13015, "text": "in a Contracting State if the contributions to the arrangement would", "text_sha256": "ae59dc6b0d8588a74d11a30ebf049dfce11d2c37b0aac09ab948771a9374cf6f" }, { "end_char": 13147, "id": "article-iii-block-57", "pages": [ 6 ], "start_char": 13109, "text": "qualify for tax relief in that State.”", "text_sha256": "b83b19513562f10c08b69b9c3da45980498dd7aead5d2cf84293ecc2b76ed74b" } ], "source_ranges": [ [ 8143, 8849 ], [ 8850, 11432 ], [ 11433, 13196 ] ], "title": "ARTICLE III · " }, { "body_sha256": "10458ffd04c8612127a165ed29611aa93910ed3d93deb4fa84c4cd153d1a0572", "id": "article-iv", "label": "iv", "paragraphs": [ { "end_char": 13206, "id": "article-iv-block-1", "pages": [ 6 ], "start_char": 13196, "text": "ARTICLE IV", "text_sha256": "acc5f8c923bb1ff85a5aba52406bcd69a79906afd27e011bbb944494dd09e0d2" }, { "end_char": 13296, "id": "article-iv-block-2", "pages": [ 6 ], "start_char": 13208, "text": "1. Paragraphs 2 and 3 of Article 19 (Public Remuneration) of the Convention shall be", "text_sha256": "600a1b0b8c81e0ddf7b82e9a1df60711e315d46c0e1f88a5429ecb3c525c5f1d" }, { "end_char": 13306, "id": "article-iv-block-3", "pages": [ 6 ], "start_char": 13298, "text": "deleted.", "text_sha256": "487f0d2fe6b5d05c65fe90311382bc4ed26acd0bbbc3f3020d14724710bf9ca3" }, { "end_char": 13395, "id": "article-iv-block-4", "pages": [ 6 ], "start_char": 13308, "text": "2. A new paragraph 2 of Article 19 (Public Remuneration) of the Convention shall be", "text_sha256": "d4a21f5abbdf55add32ccd14b6a1f660874040165b5356f14b045033cae4576d" }, { "end_char": 13414, "id": "article-iv-block-5", "pages": [ 6 ], "start_char": 13397, "text": "added as follows:", "text_sha256": "4221750586644dc53abef606b307f3b13ed8ee934a8971925547f376d32ab31d" }, { "end_char": 13507, "id": "article-iv-block-6", "pages": [ 6 ], "start_char": 13422, "text": "“2. The provisions of Articles 14 (Independent Personal Services), 15 (Dependent", "text_sha256": "d69b9150fe0db98fcca1bb12832284c271d2821c6bb96e683e2bfe6682791ace" }, { "end_char": 13603, "id": "article-iv-block-7", "pages": [ 6 ], "start_char": 13515, "text": "Personal Services), 16 (Directors’ Fees), and 17 (Artistes and Sportsmen) shall apply to", "text_sha256": "1bb4dec8fdc82288c06720407f84be0475ff0fa362b9b025fbd6e47dd84917dd" }, { "end_char": 13701, "id": "article-iv-block-8", "pages": [ 6 ], "start_char": 13611, "text": "remuneration paid in respect of services rendered in connection with a business carried on", "text_sha256": "0f4dc4428b4c077c71feca39afab81a052f55354e4e479758cf106ff62799630" }, { "end_char": 13852, "id": "article-iv-block-9", "pages": [ 7 ], "start_char": 13761, "text": "by a Contracting State, a political subdivision (in the case of the United States) or local", "text_sha256": "4de1f3fca4e3f42ba463f1927425018972f2f308eed985d47ff9c127b8d7da63" }, { "end_char": 13953, "id": "article-iv-block-10", "pages": [ 7 ], "start_char": 13860, "text": "authority thereof, or an agency or instrumentality of that State, subdivision, or authority.”", "text_sha256": "094989548c71804ac843be0d688ea13f3dd5c000a0b278746db004dfb04bac28" } ], "source_ranges": [ [ 13196, 13752 ], [ 13753, 14000 ] ], "title": "ARTICLE IV · " }, { "body_sha256": "2f05600be964dc5eb470b821a960575aac240e271845d39432daced26cba4eb7", "id": "article-v", "label": "v", "paragraphs": [ { "end_char": 14009, "id": "article-v-block-1", "pages": [ 7 ], "start_char": 14000, "text": "ARTICLE V", "text_sha256": "3a531180adc130945a88cb0281f5619facd6cdb5ee726762a417d350307823e7" }, { "end_char": 14101, "id": "article-v-block-2", "pages": [ 7 ], "start_char": 14011, "text": "1. Subparagraph (b) (iv) of paragraph 2 [Paragraph 1 in French language] of Article 24", "text_sha256": "fda0611c48e0f20c5cda3e7835d7b0538381dd718203dcda52d73cf639bdf9af" }, { "end_char": 14168, "id": "article-v-block-3", "pages": [ 7 ], "start_char": 14103, "text": "(Relief From Double Taxation) of the Convention shall be deleted.", "text_sha256": "12ac00f1ca32635d40263b070e01d4b2e1360470e71a8fb7d67914846cc3fe50" }, { "end_char": 14262, "id": "article-v-block-4", "pages": [ 7 ], "start_char": 14170, "text": "2. Subparagraphs (b) (v) and (b) (vi) of paragraph 2 [Paragraph 1 in French language] of", "text_sha256": "cc0595c1557746614e9d4bc42ae45418e69660f383ea1fad5a58086bc04d8970" }, { "end_char": 14345, "id": "article-v-block-5", "pages": [ 7 ], "start_char": 14264, "text": "Article 24 (Relief From Double Taxation) of the Convention shall be renumbered as", "text_sha256": "8ba4d05e2d82f12dd807aece0f4301b81dbfda54985a7df855d23b22db49443d" }, { "end_char": 14396, "id": "article-v-block-6", "pages": [ 7 ], "start_char": 14347, "text": "subparagraphs (b) (iv) and (b) (v), respectively.", "text_sha256": "f4b3e58eb87420f95a852d42db097c8fa769bdd0a68c19f49656e31ca4f984d6" }, { "end_char": 14483, "id": "article-v-block-7", "pages": [ 7 ], "start_char": 14398, "text": "3. Subparagraph (c) of paragraph 1 [Paragraph 2 in French language] of Article 24", "text_sha256": "74cd4ef272938c214ac1d387c25af480e64a9de58ad67c64437b8e56ddd7f0b4" }, { "end_char": 14569, "id": "article-v-block-8", "pages": [ 7 ], "start_char": 14485, "text": "(Relief From Double Taxation) of the Convention shall be deleted and replaced by the", "text_sha256": "a1be3096524d49449e886ea7d479195799b1e6a68e40856f2e0793b0134ac013" }, { "end_char": 14581, "id": "article-v-block-9", "pages": [ 7 ], "start_char": 14571, "text": "following:", "text_sha256": "d7f108c4dfffa7e9a67d88016de392901fa9bd45f3ece409215d54884e01a2b3" }, { "end_char": 14679, "id": "article-v-block-10", "pages": [ 7 ], "start_char": 14597, "text": "“(c) In the case of an individual who is both a resident and citizen of the United", "text_sha256": "d5db522c975567b21da612cfacfa42743ffaa3d2a2826b84844ea346fcf3cb9c" }, { "end_char": 14763, "id": "article-v-block-11", "pages": [ 7 ], "start_char": 14687, "text": "States and a national of France, the provisions of paragraph 2 of Article 29", "text_sha256": "1b9403bf529433240679abe5658addef4c96306761e8e9e88f8ee9dbae0c305b" }, { "end_char": 14853, "id": "article-v-block-12", "pages": [ 7 ], "start_char": 14771, "text": "(Miscellaneous Provisions) shall apply to remuneration described in paragraph 1 of", "text_sha256": "a14286b3b3000712e22a8d83fc669bc47dfba79a0f9c7b788b0ea6513c094c0d" }, { "end_char": 14947, "id": "article-v-block-13", "pages": [ 7 ], "start_char": 14861, "text": "Article 19 (Public Remuneration), but such remuneration shall be treated by the United", "text_sha256": "dc51ca4484b2d2844c88f0d2a482f20182f9a7e97e6679e974b5b327260f0ce4" }, { "end_char": 15000, "id": "article-v-block-14", "pages": [ 7 ], "start_char": 14955, "text": "States as income from sources within France.”", "text_sha256": "977ddec8995a41b5be5d925f5518cbc69114edd26d818fc74a335702ccbfe1be" } ], "source_ranges": [ [ 14000, 15046 ] ], "title": "ARTICLE V · " }, { "body_sha256": "159209f43577f174619a31834dfe3f00eb98fae42f6d963ca75424271e6b8ba9", "id": "article-vi", "label": "vi", "paragraphs": [ { "end_char": 15056, "id": "article-vi-block-1", "pages": [ 7 ], "start_char": 15046, "text": "ARTICLE VI", "text_sha256": "78ebff05ddf450152d6ec06e3987732a17b07cba0ba597851a07c6800fcd2611" }, { "end_char": 15145, "id": "article-vi-block-2", "pages": [ 7 ], "start_char": 15058, "text": "1. The last sentence of Paragraph 2 of Article 29 (Miscellaneous Provisions) of the", "text_sha256": "84d605b7bb4fdee6631868f2e14a206d86487b82eb6fe16d969c58a8f5dc30d7" }, { "end_char": 15205, "id": "article-vi-block-3", "pages": [ 7 ], "start_char": 15147, "text": "Convention shall be deleted and replaced by the following:", "text_sha256": "f21e2d639bd8e2bab43408ff49abf58dffadff1b7269f45f19e26211e73192bc" }, { "end_char": 15304, "id": "article-vi-block-4", "pages": [ 7 ], "start_char": 15214, "text": "“For this purpose, the term “citizen” shall include a former citizen or long-term resident", "text_sha256": "bf70d71e0bcd9d25804a19d411425323b57d2d5c432badf7da6e5ca89de231f5" }, { "end_char": 15400, "id": "article-vi-block-5", "pages": [ 7 ], "start_char": 15313, "text": "whose loss of such status had as one of its principal purposes the avoidance of tax (as", "text_sha256": "245db4e37be3cd375e03b84553b06a302a58587219b8654f6e95ea512f038d51" }, { "end_char": 15499, "id": "article-vi-block-6", "pages": [ 7 ], "start_char": 15409, "text": "defined under the laws of the United States), but only for a period of ten years following", "text_sha256": "176aa80a73eb90f1565f4e7272dd0fa328068f762945cb7fd034fa61108c9da1" }, { "end_char": 15519, "id": "article-vi-block-7", "pages": [ 7 ], "start_char": 15508, "text": "such loss.”", "text_sha256": "0579da4948a24d344ec40864ea9ad74d58b849dda7a25985bfe37187699bdcd0" }, { "end_char": 15615, "id": "article-vi-block-8", "pages": [ 7 ], "start_char": 15521, "text": "2. Paragraph 3 of Article 29 (Miscellaneous Provisions) of the Convention shall be deleted", "text_sha256": "bade5116d352a07c5737f6eb9bd465c9932be917da6185f5ef0f26be45f3ef3e" }, { "end_char": 15647, "id": "article-vi-block-9", "pages": [ 7 ], "start_char": 15617, "text": "and replaced by the following:", "text_sha256": "20a4162917609ccfa942aedde7d25d662faa86c5bcbf96e06e6e86329e64785e" }, { "end_char": 15711, "id": "article-vi-block-10", "pages": [ 7 ], "start_char": 15656, "text": "“ 3. 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The Contracting States shall notify each other when their respective constitutional and", "text_sha256": "cee0f763b9f9c7149337efe7c3b6b9595fc70db9ce544c23f15608a04fc4dc10" }, { "end_char": 16703, "id": "article-vii-block-3", "pages": [ 8 ], "start_char": 16614, "text": "statutory requirements for the entry into force of this Protocol have been satisfied. The", "text_sha256": "4d4af7b02ca4d66ea2a02055ed3bcbe22595ec9b8b5965e1593bc7341920bc97" }, { "end_char": 16795, "id": "article-vii-block-4", "pages": [ 8 ], "start_char": 16705, "text": "Protocol shall enter into force on the date of receipt of the later of such notifications.", "text_sha256": "89475c8c01f34d57dc9a26bb9f9e571c21bc41d8a9f0e3848e397b5a0a978694" }, { "end_char": 16889, "id": "article-vii-block-5", "pages": [ 8 ], "start_char": 16797, "text": "2. Except as provided in paragraph 3, the provisions of this Protocol shall have effect:", "text_sha256": "d1773cbc8b63163cced721838baf40acd80056095c584e6e8ee29b6e636dd3f0" }, { "end_char": 16989, "id": "article-vii-block-6", "pages": [ 8 ], "start_char": 16898, "text": "(a) in respect of taxes withheld at source, for any amount paid or credited on or after the", "text_sha256": "724ceaed6965dace4bcb6487a93fbf0456c751bba4a6eb1a1b841c04d3e54fab" }, { "end_char": 17085, "id": "article-vii-block-7", "pages": [ 8 ], "start_char": 16991, "text": "first day of the second month next following the date on which the Protocol enters into force;", "text_sha256": "52a530f348bf33b22280d3f5770f2c041303780d0cea68405fc3cb65f9758344" }, { "end_char": 17090, "id": "article-vii-block-8", "pages": [ 8 ], "start_char": 17087, "text": "and", "text_sha256": "6201111b83a0cb5b0922cb37cc442b9a40e24e3b1ce100a4bb204f4c63fd2ac0" }, { "end_char": 17188, "id": "article-vii-block-9", "pages": [ 8 ], "start_char": 17099, "text": "(b) in respect of other taxes, for taxable periods beginning on or after the first day of", "text_sha256": "dbc2e7a9bb69ab51de89df31ebe218912ac31e77856cb820247842cbd2fac789" }, { "end_char": 17262, "id": "article-vii-block-10", "pages": [ 8 ], "start_char": 17190, "text": "January next following the date on which the Protocol enters into force.", "text_sha256": "4911d058ff4a384abf1e7cbc2d01102742642a9576ff50d03776bfad3c17873e" }, { "end_char": 17356, "id": "article-vii-block-11", "pages": [ 8 ], "start_char": 17264, "text": "3. The provisions of Article I, paragraph 2, of this Protocol, except to the extent such", "text_sha256": "59ff984b21784494c572e58daf185abefa8b5216d3b308f3eff00c7b3943681d" }, { "end_char": 17451, "id": "article-vii-block-12", "pages": [ 8 ], "start_char": 17358, "text": "paragraph treats a “fonds commun de placement” as a partnership for purposes of United States", "text_sha256": "7db048d861a09b1d934cfb2f8e75b3fa072efa611972d2a34921d5adec8358a2" }, { "end_char": 17507, "id": "article-vii-block-13", "pages": [ 8 ], "start_char": 17453, "text": "tax benefits under this Convention, shall have effect:", "text_sha256": "a04e1ba86ff7282566995cd390a2f72b4ca57f7590a6b0d3919c678173156376" }, { "end_char": 17603, "id": "article-vii-block-14", "pages": [ 8 ], "start_char": 17516, "text": "(a) in respect of taxes withheld at source, for any amount paid or credited on or after", "text_sha256": "48717f99ff5f25c96f88d2a38f2612426cb20f2364b0d3052b4f84b4350bfca9" }, { "end_char": 17626, "id": "article-vii-block-15", "pages": [ 8 ], "start_char": 17605, "text": "February 1, 1996; and", "text_sha256": "8b0519bfb95f62b4b505587ecd57d4b3d8b03be990e17d72803b8e4e0e786c0f" }, { "end_char": 17724, "id": "article-vii-block-16", "pages": [ 8 ], "start_char": 17635, "text": "(b) in respect of other taxes, for taxable periods beginning on or after January 1, 1996.", "text_sha256": "d7211cfd511b1f992e0cb2d06717a5b5edb02ff4f64611bc4360104fca80f58c" } ], "source_ranges": [ [ 16505, 17772 ], [ 17773, 17782 ] ], "title": "ARTICLE VII · " } ] }, "title": "US FR 2004 PROTOCOL", "transcription": "/sources/us-fr-2004-protocol/transcription.txt" }