1. The Contracting States shall notify each other when their respective
constitutional and statutory requirements for the entry into force of this Protocol
have been satisfied. The Protocol shall enter into force on the date of receipt of
the later of such notifications.
a) in respect of taxes withheld at source, for amounts paid or credited on
or after the first day of January of the year in which this Protocol enters
into force;
b) in respect of other taxes, for taxable periods beginning on or after
the first day of January next following the date on which the Protocol
enters into force.
and the commencement date for a case described in subparagraph a) of this
paragraph shall be the date on which this Protocol enters into force.
Citation to select or copy
France / United States; IRS/Treasury official source publication; edition us-fr-2009-protocol; article xvi; English; unreviewed source text, current applicability unverified; /editions/us-fr-2009-protocol/en/articles/article-xvi/
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