{ "$schema": "https://private-candidate.invalid/reader-provenance.schema.json", "articles": [ { "article_id": "I", "blocks": [ { "block_id": "p2-6", "end_char": 2089, "extracted_page_slot": 2, "local_end": 9, "local_start": 0, "start_char": 2080, "text_sha256": "a6907b992801d84112b6ed2fca652c5990484b99a074cf483571e96e28877e3f" }, { "block_id": "p2-7", "end_char": 2220, "extracted_page_slot": 2, "local_end": 140, "local_start": 11, "start_char": 2091, "text_sha256": "f5ab23c33d1e5af7111496f719b067fb00fad4a1e2a77051a152acb66a1ba994" }, { "block_id": "p2-8", "end_char": 2792, "extracted_page_slot": 2, "local_end": 712, "local_start": 154, "start_char": 2234, "text_sha256": "ab021b852c294bb68cd508b396608cdfea4f7928b814f2bc6be1a521ca41441f" }, { "block_id": "p3-9", "end_char": 3068, "extracted_page_slot": 3, "local_end": 988, "local_start": 879, "start_char": 2959, "text_sha256": "dfd163e1da7763ef14c2d57c2708ce620c1178fa02611454e22d19669d926ada" }, { "block_id": "p3-10", "end_char": 3508, "extracted_page_slot": 3, "local_end": 1428, "local_start": 996, "start_char": 3076, "text_sha256": "20d6fd1b3393de7ef6669ad7a501856669d97edeb155e049b583aca9921ea6f8" }, { "block_id": "p3-11", "end_char": 4004, "extracted_page_slot": 3, "local_end": 1924, "local_start": 1442, "start_char": 3522, "text_sha256": "c752e1fbd7a04f0d5bb0cd30e7e3d7046550d5a4b7e64e7d45223441f95ab2ae" }, { "block_id": "p3-12", "end_char": 4093, "extracted_page_slot": 3, "local_end": 2013, "local_start": 1926, "start_char": 4006, "text_sha256": "6bc25ed30ad0f8899f7087a611421a5d559a9e9866077c1b7ed891b7c5721f30" }, { "block_id": "p3-13", "end_char": 4326, "extracted_page_slot": 3, "local_end": 2246, "local_start": 2021, "start_char": 4101, "text_sha256": "00ea9ef699f7c73615fe900e926ddde06dfa74cdae70ae6c4d43ec7ff63425ec" }, { "block_id": "p3-14", "end_char": 4370, "extracted_page_slot": 3, "local_end": 2290, "local_start": 2255, "start_char": 4335, "text_sha256": "5f48a7d8610b318440395f87d506dae9242bc91db99ccff92a47054de0f0fe06" }, { "block_id": "p3-15", "end_char": 4623, "extracted_page_slot": 3, "local_end": 2543, "local_start": 2299, "start_char": 4379, "text_sha256": "dc6d18100e9a1beee12f9ccfd03b5834bf67c894cfe29d23f9b51f6b9bb067c8" }, { "block_id": "p3-16", "end_char": 4860, "extracted_page_slot": 3, "local_end": 2780, "local_start": 2552, "start_char": 4632, "text_sha256": "14e8db04cf4bd8e808c36d7589c75e3d96459a638bffe5a4cf1e46f7c812b86f" }, { "block_id": "p4-17", "end_char": 5011, "extracted_page_slot": 4, "local_end": 2931, "local_start": 2930, "start_char": 5010, "text_sha256": "4b227777d4dd1fc61c6f884f48641d02b4d121d3fd328cb08b5531fcacdabf8a" } ], "end_char": 5011, "heading": "ARTICLE I", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/i/index.html", "start_char": 2080, "text": "ARTICLE I\n\n1. Subparagraph b) (iii) of paragraph 2 of Article 4 (Resident) of the Convention\nshall be deleted and replaced by the following:\n\n “(iii) in the case of the United States, a regulated investment\n company, a real estate investment trust, and a real estate mortgage\n investment conduit; in the case of France, a “société\n d’investissement à capital variable” (SICAV), a “société\n d’investissement immobilier cotée” (SIIC), a “société de placement\n à prépondérance immobilière à capital variable” (SPPICAV); and\n any similar investment entities agreed upon by the competent\n authorities of both Contracting States.”\n\n2. Subparagraphs b) (iv), (b) (v), and (b) (vi) of paragraph 2 of Article 4\n(Resident) of the Convention shall be deleted.\n\f 3\n\n3. New subparagraph c) of paragraph 2 of Article 4 (Resident) of the Convention\nshall be added as follows:\n\n “c) An item of income paid from the United States to a French qualified\n partnership shall be considered derived by a resident of France only to the\n extent that such income is included currently in the taxable income of a\n shareholder, associate or other member that is otherwise treated as a\n resident of France under the provisions of this Convention. A French\n qualified partnership means a partnership:\n\n (i) that has its place of effective management in France,\n (ii) that has not elected to be taxed in France as a corporation,\n (iii) the tax base of which is computed at the partnership level for\n French tax purposes, and\n (iv) all of the shareholders, associates or other members of which,\n pursuant to the tax laws of France, are liable to tax therein in\n respect of their share of the profits of that partnership.”\n\n4. New paragraph 3 of Article 4 (Resident) of the Convention shall be added as\nfollows:\n\n “3. For purposes of applying this Convention, an item of income, profit or\n gain derived through an entity that is fiscally transparent under the laws\n of either Contracting State, and that is formed or organized:\n\n a) in either Contracting State, or;\n\n b) in a state that has concluded an agreement containing a provision for\n the exchange of information with a view to the prevention of tax evasion\n with the Contracting State from which the income, profit, or gain is\n derived,\n\n shall be considered to be derived by a resident of a Contracting State to\n the extent that the item is treated for purposes of the taxation law of such\n Contracting State as the income, profit or gain of a resident.”\n\n5. Paragraphs 3 and 4 of Article 4 (Resident) of the Convention shall be\nrenumbered as paragraphs 4 and 5.\n\f 4", "text_sha256": "e7aca1b478346d51be6ffd7cd4150e05bd59b39fc9abf6e976fb44d76a8e36bf" }, { "article_id": "II", "blocks": [ { "block_id": "p4-17", "end_char": 5057, "extracted_page_slot": 4, "local_end": 10, "local_start": 0, "start_char": 5047, "text_sha256": "de576828d838f5b7543c6a2a5a4b6d420cf5806797e3f97df8b0ed7757d97aad" }, { "block_id": "p4-18", "end_char": 5147, "extracted_page_slot": 4, "local_end": 100, "local_start": 12, "start_char": 5059, "text_sha256": "81054494c23e70ed9af8699f660b38453a36528e307bdf9a2c242698842ff3c3" }, { "block_id": "p4-19", "end_char": 5241, "extracted_page_slot": 4, "local_end": 194, "local_start": 137, "start_char": 5184, "text_sha256": "d3d0b52f295a7ff2bb7442159970c58fff382c6f21cfbf971eb2b4b68ba54477" }, { "block_id": "p4-20", "end_char": 5406, "extracted_page_slot": 4, "local_end": 359, "local_start": 202, "start_char": 5249, "text_sha256": "a61ae5ad20e002d92cec326c558aee403a7b1adc46c0df6011254115cbe5dc94" }, { "block_id": "p4-21", "end_char": 5726, "extracted_page_slot": 4, "local_end": 679, "local_start": 367, "start_char": 5414, "text_sha256": "f5312658fdcf32d43301dd129a4f1bef5f89b494494b99f2ea8516c1ed4cfaba" }, { "block_id": "p4-22", "end_char": 6195, "extracted_page_slot": 4, "local_end": 1148, "local_start": 687, "start_char": 5734, "text_sha256": "aba4466083291e4fa01f5e7afbbdd52fe4479690251c29901119f283139b6502" }, { "block_id": "p5-23", "end_char": 6984, "extracted_page_slot": 5, "local_end": 1937, "local_start": 1262, "start_char": 6309, "text_sha256": "a2e82b79be325d0757eb96374477ed11cdc96b91f16af465190f227329f5bceb" }, { "block_id": "p5-24", "end_char": 7127, "extracted_page_slot": 5, "local_end": 2080, "local_start": 1939, "start_char": 6986, "text_sha256": "df084edcd8ef166f128d3b10af299f17077e02f79130dc2cadc39722120eab71" }, { "block_id": "p5-25", "end_char": 7352, "extracted_page_slot": 5, "local_end": 2305, 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"end_char": 10537, "extracted_page_slot": 7, "local_end": 5490, "local_start": 4652, "start_char": 9699, "text_sha256": "f4b71393312850f6e9156002ce5306d35674c030f7a597e6bdfcab24dc4b0c2e" }, { "block_id": "p7-31", "end_char": 10761, "extracted_page_slot": 7, "local_end": 5714, "local_start": 5492, "start_char": 10539, "text_sha256": "6aa63f3f4934d54ad569b5bfc09c1ac1902cd9100c5552de2fc7cc29ab80f725" }, { "block_id": "p8-32", "end_char": 12887, "extracted_page_slot": 8, "local_end": 7840, "local_start": 6376, "start_char": 11423, "text_sha256": "3e7c8cbe3c8b32a344f8da2fedac1003ed2db0d6f6a3afb96c29acf11131bf31" }, { "block_id": "p9-33", "end_char": 13728, "extracted_page_slot": 9, "local_end": 8681, "local_start": 8442, "start_char": 13489, "text_sha256": "340d872dc32aacdf9e0d250cd8b4410edfab9ea03a9386c284c742bd60755233" }, { "block_id": "p9-34", "end_char": 13884, "extracted_page_slot": 9, "local_end": 8837, "local_start": 8689, "start_char": 13736, "text_sha256": "13260316588e682546f4129a83a71dc3e0e12409e5bd2b879373e0ca6ed55095" }, { "block_id": "p9-35", "end_char": 14180, "extracted_page_slot": 9, "local_end": 9133, "local_start": 8845, "start_char": 13892, "text_sha256": "4b01d41d801cc7a5571902dab009e100dec333a68fc7c513f67628160ab9403f" }, { "block_id": "p9-36", "end_char": 14332, "extracted_page_slot": 9, "local_end": 9285, "local_start": 9141, "start_char": 14188, "text_sha256": "a5b37c1803105db3bb0ac276a7d722db58895556154c3a47199d3068143d1ac7" }, { "block_id": "p9-37", "end_char": 14447, "extracted_page_slot": 9, "local_end": 9400, "local_start": 9293, "start_char": 14340, "text_sha256": "0e200f393fcb9f45bf29395ffb85cd04935aad627e604ad7a4af99267dfed1c3" }, { "block_id": "p9-38", "end_char": 15173, "extracted_page_slot": 9, "local_end": 10126, "local_start": 9408, "start_char": 14455, "text_sha256": "bdef9d885c9fceada97dd53f7e347e6d699fd339cee4bb2c54973f82c41a8776" } ], "end_char": 15173, "heading": "ARTICLE II", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/ii/index.html", "start_char": 5047, "text": "ARTICLE II\n\nArticle 10 (Dividends) of the Convention shall be deleted and replaced by the\nfollowing:\n\n “Article 10\n Dividends\n\n 1. Dividends paid by a company that is a resident of a Contracting State to\n a resident of the other Contracting State may be taxed in that other State.\n\n 2. However, such dividends may also be taxed in the Contracting State of\n which the company paying the dividends is a resident and according to the\n laws of that State, but if the beneficial owner of the dividends is a resident\n of the other Contracting State, the tax so charged shall not exceed:\n\n a) 5 percent of the gross amount of the dividends if the beneficial owner is\n a company that owns:\n (i) directly at least 10 percent of the voting stock of the company\n paying the dividends, if such company is a resident of the United\n States; or\n (ii) directly or indirectly at least 10 percent of the capital of the\n company paying the dividends, if such company is a resident of\n France;\n\n b) 15 percent of the gross amount of the dividends in all other cases.\n\f 5\n\n3. Notwithstanding the provisions of paragraph 2, such dividends shall not\nbe taxed in the Contracting State of which the company paying the\ndividends is a resident if the beneficial owner is a company that is a\nresident of the other Contracting State that has owned, directly or\nindirectly through one or more residents of either Contracting State,\nshares representing 80 percent or more of the voting power of the\ncompany paying the dividends in the case of the United States, or 80\npercent or more of the capital of the company paying the dividends in the\ncase of France, for a 12-month period ending on the date on which\nentitlement to the dividends is determined and:\n\na) satisfies the conditions of clause (i) or (ii) of subparagraph c) of\nparagraph 2 of Article 30 (Limitation on Benefits of the Convention);\n\nb) satisfies the conditions of clauses (i) and (ii) of subparagraph e) of\nparagraph 2 of Article 30, provided that the company satisfies the\nconditions described in paragraph 4 of that Article with respect to the\ndividends;\n\nc) is entitled to benefits with respect to the dividends under paragraph 3 of\nArticle 30; or\n\nd) has received a determination pursuant to paragraph 6 of Article 30 with\nrespect to this paragraph.\n\n4. Paragraphs 2 and 3 shall not affect the taxation of the company in\nrespect of the profits out of which the dividends are paid.\n\f 6\n\n5. a) Subparagraph a) of paragraph 2 and paragraph 3 shall not apply in\nthe case of dividends paid by a U.S. Regulated Investment Company\n(RIC), a U.S. Real Estate Investment Trust (REIT), a French “société\nd'investissement à capital variable” (SICAV), a French “société\nd’investissement immobilier cotée” (SIIC), or a French “société de\nplacement à prépondérance immobilière à capital variable” (SPPICAV).\n\nb) In the case of dividends paid by a RIC or a SICAV, subparagraph (b) of\nparagraph 2 shall apply. In the case of dividends paid by a REIT, a SIIC\nor a SPPICAV, subparagraph (b) of paragraph 2 shall apply only if:\n (i) the beneficial owner of the dividends is an individual, or a\n pension trust or other organization maintained exclusively to\n administer or provide retirement or employee benefits that is\n established or sponsored by a resident, in either case holding an\n interest of not more than 10 percent in the REIT, SIIC or\n SPPICAV;\n (ii) the dividends are paid with respect to a class of shares that is\n publicly traded and the beneficial owner of the dividends is a\n person holding an interest of not more than 5 percent of any class of\n the REIT’s, SIIC’s or SPPICAV’s shares; or\n (iii) the beneficial owner of the dividends is a person holding an\n interest of not more than 10 percent in the REIT, SIIC or SPPICAV\n and, in the case of a REIT, such REIT is diversified.\n\f 7\n\nc) For purposes of this paragraph, a REIT shall be “diversified” if the\nvalue of no single interest in real property exceeds 10 percent of its total\ninterests in real property. For the purposes of this provision, foreclosure\nproperty shall not be considered an interest in real property. Where a\nREIT holds an interest in a partnership, it shall be treated as owning\ndirectly a proportion of the partnership’s interests in real property\ncorresponding to its interest in the partnership.\n\n6. a) The term “dividends” means income from shares, “jouissance”\nshares or “jouissance” rights, mining shares, founders’ shares or other\nrights, not being debt-claims, participating in profits, as well as income\ntreated as a distribution by the taxation laws of the State of which the\ncompany making the distribution is a resident; and income from\narrangements, including debt obligations, that carry the right to participate\nin, or are determined with reference to, profits of the issuer or one of its\nassociated enterprises, as defined in subparagraph (a) or (b) of paragraph\n1 of Article 9 (Associated Enterprises), to the extent that such income is\ncharacterized as a dividend under the law of the Contracting State in\nwhich the income arises. The term “dividend” shall not include income\nreferred to in Article 16 (Directors’ Fees).\n\nb) The provisions of this Article shall apply where a beneficial owner of\ndividends holds depository receipts evidencing ownership of the shares in\nrespect of which the dividends are paid, in lieu of the shares themselves.\n\n7. The provisions of paragraphs 2 through 4 shall not apply if the\nbeneficial owner of the dividends, being a resident of a Contracting State,\ncarries on business in the other Contracting State, of which the company\npaying the dividends is a resident, through a permanent establishment\nsituated therein, or performs in that other State independent personal\nservices from a fixed base situated therein, and the dividends are\nattributable to such permanent establishment or fixed base. In such case,\nthe provisions of Article 7 (Business Profits) or Article 14 (Independent\nPersonal Services), as the case may be, shall apply.\n\f 8\n\n8. a) A company that is a resident of a Contracting State and that has a\npermanent establishment in the other Contracting State, or that is subject\nto tax on a net basis in that other Contracting State on items of income\nthat may be taxed in that other State under Article 6 (Income From Real\nProperty) or under paragraph 1 of Article 13 (Capital Gains), may be\nsubject in that other Contracting State to a tax in addition to the tax\nallowable under the other provisions of this Convention. Such tax,\nhowever, may be imposed only on the portion of the business profits of\nthe company attributable to the permanent establishment and the portion\nof the income referred to in the preceding sentence that is subject to tax\nunder Article 6 or paragraph 1 of Article 13 that,\n (i) in the case of the United States, represents the “dividend\n equivalent amount” of those profits and income; the term “dividend\n equivalent amount” shall, for the purposes of this subparagraph,\n have the meaning that it has under the law of the United States as it\n may be amended from time to time without changing the general\n principle thereof; and\n (ii) in the case of France, is included in the base of the French\n withholding tax in accordance with the provisions of Article 115\n quinquies of the French tax code (Code général des impôts) or with\n any similar provisions which amend or replace the provisions of\n that Article.\n\nb) The taxes referred to in subparagraph (a) also shall apply to the portion\nof the business profits, or of the income subject to tax under Article 6\n(Income From Real Property) or paragraph 1 of Article 13 (Capital Gains)\nthat is referred to in subparagraph (a), which is attributable to a trade or\nbusiness conducted in one Contracting State through a partnership or\nother entity treated as a fiscally transparent entity under the laws of that\nState by a company that is a member of such partnership or entity and a\nresident of the other Contracting State.\n\f 9\n\n 9. The tax referred to in subparagraphs (a) and (b) of paragraph 8 shall not\n be imposed at a rate exceeding the rate specified in subparagraph (a) of\n paragraph 2. In any case, it shall not be imposed on a company that:\n\n a) satisfies the conditions of clause (i) or (ii) of subparagraph (c) of\n paragraph 2 of Article 30 (Limitation on Benefits of the Convention);\n\n b) satisfies the conditions of clauses (i) and (ii) of subparagraph (e) of\n paragraph 2 of Article 30, provided that the company satisfies the\n conditions described in paragraph 4 of that Article with respect to an item\n of income, profit, or gain described in paragraph 7;\n\n c) is entitled under paragraph 3 of Article 30 to benefits with respect to an\n item of income, profit, or gain described in paragraph 7; or\n\n d) has received a determination pursuant to paragraph 6 of Article 30 with\n respect to this paragraph.\n\n 10. Subject to the provisions of paragraph 8, where a company that is a\n resident of a Contracting State derives profits or income from the other\n Contracting State, that other State may not impose any tax on the\n dividends paid by the company, except insofar as such dividends are paid\n to a resident of that other State or insofar as the dividends are attributable\n to a permanent establishment or fixed base situated in that other State, nor\n subject the company’s undistributed profits to a tax on the company’s\n undistributed profits, even if the dividends paid or the undistributed\n profits consist wholly or partly of profits or income arising in such other\n State.”", "text_sha256": "6dc584b3e001183cd718916e091266e4963f373c3fb9bbc5fca680f14d509dc7" }, { "article_id": "III", "blocks": [ { "block_id": "p9-39", "end_char": 15220, "extracted_page_slot": 9, "local_end": 11, "local_start": 0, "start_char": 15209, "text_sha256": "9971ba2746c36af14f9a4c7d29e2e01458a69200ad611717ccc16f056fcea40a" }, { "block_id": "p9-40", "end_char": 15328, "extracted_page_slot": 9, "local_end": 119, "local_start": 13, "start_char": 15222, "text_sha256": "effbe7644363393e61530e14f5195d30769a9f6240d9c5a5418579e2633c3843" }, { "block_id": "p9-41", "end_char": 15504, "extracted_page_slot": 9, "local_end": 295, "local_start": 127, "start_char": 15336, "text_sha256": "a407073116b5660f53d05e39f9c0b470f08206f0d194b30dd83bd127c752f125" }, { "block_id": "p10-42", "end_char": 15640, "extracted_page_slot": 10, "local_end": 431, "local_start": 429, "start_char": 15638, "text_sha256": "4a44dc15364204a80fe80e9039455cc1608281820fe2b24f1e5233ade6af1dd5" }, { "block_id": "p10-43", "end_char": 15738, "extracted_page_slot": 10, "local_end": 529, "local_start": 433, "start_char": 15642, "text_sha256": "b52e70af64b6b1a2cd8e988d2cddec88c9bb86074022e37892a39dc441a89c5a" }, { "block_id": "p10-44", "end_char": 15801, "extracted_page_slot": 10, "local_end": 592, "local_start": 537, "start_char": 15746, "text_sha256": "453e714db196785c927e7d3c3558edf5c9336189dfe90e0578bc3180475e0b99" }, { "block_id": "p10-45", "end_char": 16331, "extracted_page_slot": 10, "local_end": 1122, "local_start": 600, "start_char": 15809, "text_sha256": "7b8b72c2b472b598c154cb0fbfc2b0ef298c468687153475d9dce2874d8dfcd7" }, { "block_id": "p10-46", "end_char": 16522, "extracted_page_slot": 10, "local_end": 1313, "local_start": 1130, "start_char": 16339, "text_sha256": "a1dc89e6a8293af807af1032000a2ec14ca36e98009592eaf3bd60a65eb12563" }, { "block_id": "p10-47", "end_char": 17152, "extracted_page_slot": 10, "local_end": 1943, "local_start": 1321, "start_char": 16530, "text_sha256": "33ea803ee0fbae53895e899ada5ef7857c6a7dfba64ceeb09bed6ae5fc0b4ffb" }, { "block_id": "p10-48", "end_char": 17262, "extracted_page_slot": 10, "local_end": 2053, "local_start": 1945, "start_char": 17154, "text_sha256": "74181aa5c94d31b41c10d464773f3e2c38cbfb305c906d8ec5beb442c31b9572" } ], "end_char": 17262, "heading": "ARTICLE III", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/iii/index.html", "start_char": 15209, "text": "ARTICLE III\n\n1. Paragraph 1 of Article 12 (Royalties) of the Convention shall be deleted and\nreplaced by the following:\n\n “1. Royalties arising in a Contracting State and beneficially owned by a\n resident of the other Contracting State shall be taxable only in that other\n State.”\n\n2. Paragraphs 2, 3, 4, and 5 of Article 12 (Royalties) of the Convention shall be\ndeleted.\n\f 10\n\n3. New paragraphs 2 and 3 of Article 12 (Royalties) of the Convention shall be\nadded as follows:\n\n “2. The term “royalties” as used in this Article means:\n\n a) payments of any kind received as a consideration for the use of, or the\n right to use, any copyright of literary, artistic, or scientific work or any\n neighboring right (including reproduction rights and performing rights),\n any cinematographic film, any sound or picture recording, any software,\n any patent, trademark, design or model, plan, secret formula or process, or\n other like right or property, or for information concerning industrial,\n commercial, or scientific experience; and\n\n b) gains derived from the alienation of any such right or property\n described in this paragraph that are contingent on the productivity, use, or\n further alienation thereof.\n\n 3. The provisions of paragraph 1 shall not apply if the beneficial owner of\n the royalties, being a resident of a Contracting State, carries on business in\n the other Contracting State, in which the royalties arise, through a\n permanent establishment situated therein, or performs in that State\n independent personal services from a fixed base situated therein, and the\n royalties are attributable to such permanent establishment or fixed base.\n In such case the provisions of Article 7 (Business Profits) or Article 14\n (Independent Personal Services), as the case may be, shall apply.”\n\n4. Paragraphs 6 and 7 of Article 12 (Royalties) of the Convention shall be\nrenumbered as paragraphs 4 and 5.", "text_sha256": "4e56cbb81ef79eeabb8c2c53d9c42c41833d7a4320688959f0dc052ca9779fb5" }, { "article_id": "IV", "blocks": [ { "block_id": "p10-49", "end_char": 17309, "extracted_page_slot": 10, "local_end": 10, "local_start": 0, "start_char": 17299, "text_sha256": "acc5f8c923bb1ff85a5aba52406bcd69a79906afd27e011bbb944494dd09e0d2" }, { "block_id": "p10-50", "end_char": 17418, "extracted_page_slot": 10, "local_end": 119, "local_start": 12, "start_char": 17311, "text_sha256": "3f2b4e2eb1be331cb725338c8431159760a0979c66057e40788535dffedfb4eb" }, { "block_id": "p11-51", "end_char": 17632, "extracted_page_slot": 11, "local_end": 333, "local_start": 331, "start_char": 17630, "text_sha256": "4fc82b26aecb47d2868c4efbe3581732a3e7cbcc6c2efb32062c08170a05eeb8" } ], "end_char": 17632, "heading": "ARTICLE IV", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/iv/index.html", "start_char": 17299, "text": "ARTICLE IV\n\nParagraph 5 of Article 13 (Capital Gains) of the Convention shall be deleted and\nreplaced by the following:\n\n “5. Gains described in subparagraph (b) of paragraph 2 of Article 12\n (Royalties) shall be taxable only in accordance with the provisions of\n Article 12.”\n\f 11", "text_sha256": "8eca826f9c84d5f45edc8c8b808d45a787e734eda55a6eec2c776cbeb3eafd6c" }, { "article_id": "V", "blocks": [ { "block_id": "p11-52", "end_char": 17676, "extracted_page_slot": 11, "local_end": 9, "local_start": 0, "start_char": 17667, "text_sha256": "3a531180adc130945a88cb0281f5619facd6cdb5ee726762a417d350307823e7" }, { "block_id": "p11-53", "end_char": 17815, "extracted_page_slot": 11, "local_end": 148, "local_start": 11, "start_char": 17678, "text_sha256": "9dfb996027f79f709688aafc7bb4e9f7a4c1306c9f4e07a91a2e5fea2af994b8" }, { "block_id": "p11-54", "end_char": 18175, "extracted_page_slot": 11, "local_end": 508, "local_start": 156, "start_char": 17823, "text_sha256": "7c5c550990299efbb3ae1d0a4aa32367cd31438675fb787a2faed67b38ebaeba" } ], "end_char": 18175, "heading": "ARTICLE V", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/v/index.html", "start_char": 17667, "text": "ARTICLE V\n\nThe last sentence of paragraph 1 of Article 17 (Artistes and Sportsmen) of the\nConvention shall be deleted and replaced by the following:\n\n “However, the provisions of this paragraph shall not apply where the\n amount of the gross receipts derived by such entertainer or sportsman\n from such activities, including expenses reimbursed to him or borne on\n his behalf, does not exceed 10,000 United States dollars or its equivalent\n in euros for the taxable period concerned.”", "text_sha256": "74a76178c8fa9b9860c53d729705f7c44890128415f2400c982f1b21de8dd183" }, { "article_id": "VI", "blocks": [ { "block_id": "p11-55", "end_char": 18220, "extracted_page_slot": 11, "local_end": 10, "local_start": 0, "start_char": 18210, "text_sha256": "78ebff05ddf450152d6ec06e3987732a17b07cba0ba597851a07c6800fcd2611" }, { "block_id": "p11-56", "end_char": 18346, "extracted_page_slot": 11, "local_end": 136, "local_start": 12, "start_char": 18222, "text_sha256": "1a2301925ccf6cebc6b85ba2b924fbed43a08d39518c30a2cdfd4272ca1087e9" }, { "block_id": "p12-57", "end_char": 18891, "extracted_page_slot": 12, "local_end": 681, "local_start": 679, "start_char": 18889, "text_sha256": "6b51d431df5d7f141cbececcf79edf3dd861c3b4069f0b11661a3eefacbba918" } ], "end_char": 18891, "heading": "ARTICLE VI", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/vi/index.html", "start_char": 18210, "text": "ARTICLE VI\n\nThe first sentence of paragraph 1 of Article 18 (Pensions) of the Convention\nshall be deleted and replaced by the following:\n\n “Payments under the social security legislation or similar legislation of a\n Contracting State to a resident of the other Contracting State or to a\n citizen of the United States, and pension distributions and other similar\n remuneration arising in one of the Contracting States in consideration of\n past employment paid to a resident of the other Contracting State,\n whether paid periodically or in a lump sum, shall be taxable only in the\n first-mentioned State.”\n\f 12", "text_sha256": "86f456218b50c0a6cea7fb49a03a07da58e67979e4d38ca160ce4c1eb393b6bd" }, { "article_id": "VII", "blocks": [ { "block_id": "p12-58", "end_char": 18936, "extracted_page_slot": 12, "local_end": 11, "local_start": 0, "start_char": 18925, "text_sha256": "2d1a28a43f7eb197bc2ba29b116a4d4f67d190f6f40fa4612c37024ea61c30ca" }, { "block_id": "p12-59", "end_char": 19029, "extracted_page_slot": 12, "local_end": 104, "local_start": 13, "start_char": 18938, "text_sha256": "a5de740a6b68748f73fac16f9c1a49546246f6f4b4c3d507ef780a13af8d2d5d" }, { "block_id": "p12-60", "end_char": 19123, "extracted_page_slot": 12, "local_end": 198, "local_start": 141, "start_char": 19066, "text_sha256": "ca831f02fbf359da5d9490a6d25535e8facb7a25f1d32d176fed83f3b2252934" }, { "block_id": "p12-61", "end_char": 19333, "extracted_page_slot": 12, "local_end": 408, "local_start": 206, "start_char": 19131, "text_sha256": "22dc133442a2f59961ce500d34e9f65f2a50ebb3831cda6d4be3b2da931ddcd3" }, { "block_id": "p12-62", "end_char": 20110, "extracted_page_slot": 12, "local_end": 1185, "local_start": 416, "start_char": 19341, "text_sha256": "8d96ecd5bcbaf5a437e0f7f58299a526b99dd8210af81e65186d0e41d35ed2e5" } ], "end_char": 20110, "heading": "ARTICLE VII", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/vii/index.html", "start_char": 18925, "text": "ARTICLE VII\n\nArticle 22 (Other Income) of the Convention shall be deleted and replaced by\nthe following:\n\n “Article 22\n Other Income\n\n 1. Items of income beneficially owned by a resident of a Contracting\n State, wherever arising, not dealt with in the foregoing Articles of this\n Convention shall be taxable only in that State.\n\n 2. The provisions of paragraph 1 shall not apply to income, other than\n income from real property as defined in paragraph 2 of Article 6 (Income\n From Real Property), if the beneficial owner of such income, being a\n resident of a Contracting State, carries on business in the other\n Contracting State through a permanent establishment situated therein, or\n performs in that other State independent personal services from a fixed\n base situated therein, and the right or property in respect of which the\n income is paid is attributable to such permanent establishment or fixed\n base. In such case the provisions of Article 7 (Business Profits) or Article\n 14 (Independent Personal Services), as the case may be, shall apply.”", "text_sha256": "ad4a88d5caf2702c4ce6e02f11d43e5d4d4bf08c354fce14aeee63aa1541c85e" }, { "article_id": "VIII", "blocks": [ { "block_id": "p12-63", "end_char": 20157, "extracted_page_slot": 12, "local_end": 12, "local_start": 0, "start_char": 20145, "text_sha256": "410a8fdb38dc08fc64c4d630de1175ab9c972ce83652f445300192124a0a2454" }, { "block_id": "p12-64", "end_char": 20435, "extracted_page_slot": 12, "local_end": 290, "local_start": 14, "start_char": 20159, "text_sha256": "976b8a84ce990b996cab407f4551935fce440a4dabf5e160f5339f656501dfd9" }, { "block_id": "p12-65", "end_char": 20662, "extracted_page_slot": 12, "local_end": 517, "local_start": 292, "start_char": 20437, "text_sha256": "a44e462310c7369eb5b587f72bedbefcbd6d0d718594fcd9e41cfff0fa9f33ba" }, { "block_id": "p13-66", "end_char": 21188, "extracted_page_slot": 13, "local_end": 1043, "local_start": 1041, "start_char": 21186, "text_sha256": "3fdba35f04dc8c462986c992bcf875546257113072a909c162f7e470e581e278" }, { "block_id": "p13-67", "end_char": 21413, "extracted_page_slot": 13, "local_end": 1268, "local_start": 1045, "start_char": 21190, "text_sha256": "7bcf150986d23e7cabdd7ca77bac19266ad60134c51e9e85919967685dd68c94" }, { "block_id": "p13-68", "end_char": 23455, "extracted_page_slot": 13, "local_end": 3310, "local_start": 1282, "start_char": 21427, "text_sha256": "6243b4686c82634de68d87eb147b92846dcca811b9f00458297f086364f39bda" }, { "block_id": "p13-69", "end_char": 23679, "extracted_page_slot": 13, "local_end": 3534, "local_start": 3312, "start_char": 23457, "text_sha256": "2489bc495db3c14608221beb99213a1766b60b28a6eed2e41824a6d769535fd8" }, { "block_id": "p14-70", "end_char": 24150, "extracted_page_slot": 14, "local_end": 4005, "local_start": 4003, "start_char": 24148, "text_sha256": "8527a891e224136950ff32ca212b45bc93f69fbb801c3b1ebedac52775f99e61" }, { "block_id": "p14-71", "end_char": 24332, "extracted_page_slot": 14, "local_end": 4187, "local_start": 4007, "start_char": 24152, "text_sha256": "22a86712ab956718789b7d73905aed5b21001ed602cf59e3b7852e7c805d9e62" } ], "end_char": 24332, "heading": "ARTICLE VIII", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/viii/index.html", "start_char": 20145, "text": "ARTICLE VIII\n\n1. Regarding Article 24 (Relief From Double Taxation) of the Convention as\nincorporated in the alternat of the United States, in both the English and French\nversion of such alternat, paragraph 1 shall be renumbered paragraph 2, and\nparagraph 2 shall be renumbered paragraph 1.\n\n2. Clause (iii) of subparagraph a) of paragraph 1 of Article 24 (Relief From\nDouble Taxation) of the Convention, as amended by paragraph 1 of this Article\nVIII of this Protocol, shall be deleted and replaced by the following:\n\n “(iii) in the case of income referred to in Article 10 (Dividends),\n Article 11 (Interest), paragraph 1 of Article 13 (Capital Gains),\n Article 16 (Director’s Fees), and Article 17 (Artistes and\n Sportsmen), to the amount of tax paid in the United States in\n accordance with the provisions of the Convention; however, such\n credit shall not exceed the amount of French tax attributable to such\n income.”\n\f 13\n\n3. Clause (i) of subparagraph b) of paragraph 1 of Article 24 (Relief From\nDouble Taxation) of the Convention, as amended by paragraph 1 of this Article\nVIII of this Protocol, shall be deleted and replaced by the following:\n\n “(i) income consisting of dividends paid by a company that is a\n resident of the United States, or interest arising in the United States,\n as described in paragraph 5 of Article 11 (Interest), or royalties\n arising in the United States, as described in paragraph 4 of Article\n 12 (Royalties), that is derived and beneficially owned by such\n individual and that is paid by:\n aa) the United States or any political subdivision or local\n authority thereof; or\n bb) a person created or organized under the laws of a state of\n the United States or the District of Columbia, the principal\n class of shares of or interests in which is substantially and\n regularly traded on a recognized stock exchange as defined in\n subparagraph (d) of paragraph 7 of Article 30 (Limitation on\n Benefits of the Convention); or\n cc) a company that is a resident of the United States,\n provided that less than 10 percent of the outstanding shares\n of the voting power in such company was owned (directly or\n indirectly) by the resident of France at all times during the\n part of such company's taxable period preceding the date of\n payment of the income to the owner of the income and\n during the prior taxable period (if any) of such company, and\n provided that less than 50 percent of such voting power was\n owned (either directly or indirectly) by residents of France\n during the same period; or\n dd) a resident of the United States, not more than 25 percent\n of the gross income of which for the prior taxable period (if\n any) consisted directly or indirectly of income derived from\n sources outside the United States;”.\n\n4. Clause (i) of subparagraph e) of paragraph 1 of Article 24 (Relief From\nDouble Taxation) of the Convention as amended by paragraph 1 of this Article\nVIII of this Protocol, shall be deleted and replaced by the following:\n\n “(i) Where a company resident of France is taxed in that state\n according to French domestic law on a consolidated tax base,\n including the profits or losses of subsidiaries that are residents of\n the United States or of permanent establishments situated in the\n United States, the provisions of the Convention shall not prevent\n the application of that law.”\n\f 14\n\n5. Subparagraph (c) of paragraph 2 of Article 24 (Relief From Double Taxation)\nof the Convention, as amended by paragraph 1 of this Article VIII of this\nProtocol, shall be deleted.", "text_sha256": "0e299c28b9e3c04bbf395310105daab9e11c09f35a4c605562b5fdcd5771e4f7" }, { "article_id": "IX", "blocks": [ { "block_id": "p14-72", "end_char": 24378, "extracted_page_slot": 14, "local_end": 10, "local_start": 0, "start_char": 24368, "text_sha256": "e08129613bd2cce6a3d282d28f207828e298034a514203bd410af778d3959edf" }, { "block_id": "p14-73", "end_char": 24498, "extracted_page_slot": 14, "local_end": 130, "local_start": 12, "start_char": 24380, "text_sha256": "89ad43d8001ecedf1606decdced5f2d901c5f9babd601cf4109cec076f42aaf1" }, { "block_id": "p14-74", "end_char": 24679, "extracted_page_slot": 14, "local_end": 311, "local_start": 138, "start_char": 24506, "text_sha256": "0a3cbeb16c869e192f64a80657ba16386dc0423ae257d0bc4bf9d0860b4eb426" }, { "block_id": "p14-75", "end_char": 24792, "extracted_page_slot": 14, "local_end": 424, "local_start": 313, "start_char": 24681, "text_sha256": "700910a9b5276babaf1f999d49ba5c4ee737323d1081853a95c18f1a60ee7493" }, { "block_id": "p15-76", "end_char": 25370, "extracted_page_slot": 15, "local_end": 1002, "local_start": 1000, "start_char": 25368, "text_sha256": "e629fa6598d732768f7c726b4b621285f9c3b85303900aa912017db7617d8bdb" } ], "end_char": 25370, "heading": "ARTICLE IX", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/ix/index.html", "start_char": 24368, "text": "ARTICLE IX\n\n1. The last sentence of paragraph 2 of Article 25 (Non-Discrimination) shall be\ndeleted and replaced by the following:\n\n “The provisions of this paragraph shall not prevent the application by\n either Contracting State of the taxes described in paragraph 8 of Article 10\n (Dividends).”\n\n2. The first sentence of clause a) of paragraph 3 of Article 25 shall be deleted\nand replaced by the following:\n\n “Except where the provisions of paragraph 1 of Article 9 (Associated\n Enterprises), paragraph 6 of Article 11 (Interest), or paragraph 5 of Article\n 12 (Royalties) apply, interest, royalties, and other disbursements paid by\n an enterprise of a Contracting State to a resident of the other Contracting\n State shall, for the purposes of determining the taxable profits of such\n enterprise, be deductible under the same conditions as if they had been\n paid to a resident of the first-mentioned State.”\n\f 15", "text_sha256": "0c9b661fca0b6a136329fb5446d3150fac5bb8a17d2caea6c1250b23128b0d53" }, { "article_id": "X", "blocks": [ { "block_id": "p15-77", "end_char": 25413, "extracted_page_slot": 15, "local_end": 9, "local_start": 0, "start_char": 25404, "text_sha256": "b0a3976ebe530924691a9a78f78ec619b00f9a301c5994e5ccef62615c3710ea" }, { "block_id": "p15-78", "end_char": 25528, "extracted_page_slot": 15, "local_end": 124, "local_start": 11, "start_char": 25415, "text_sha256": "840386b5e85394b3e1c6cfd9c07bb2719b1d13e9459c054f441e4366c1fbef7b" }, { "block_id": "p15-79", "end_char": 25924, "extracted_page_slot": 15, "local_end": 520, "local_start": 131, "start_char": 25535, "text_sha256": "b92f1d7e8698108913390daef7d075e87c03b598302a9b6c2afcb7294bd97ec9" }, { "block_id": "p15-80", "end_char": 26066, "extracted_page_slot": 15, "local_end": 662, "local_start": 527, "start_char": 25931, "text_sha256": "84bcccd5a13fb1f79a844cd9a7c57690292b92d1ed0cf0644cb4fb562c0e8067" }, { "block_id": "p15-81", "end_char": 26289, "extracted_page_slot": 15, "local_end": 885, "local_start": 669, "start_char": 26073, "text_sha256": "d73863f280384739981c803adf829ac4c9cade0ccf5018e490ecf36c9cf76548" }, { "block_id": "p15-82", "end_char": 26395, "extracted_page_slot": 15, "local_end": 991, "local_start": 892, "start_char": 26296, "text_sha256": "bccac26a2a975f7b5be51bbb58917a95aab18a6a013bea6e933cd5f85ee7325f" }, { "block_id": "p16-83", "end_char": 26636, "extracted_page_slot": 16, "local_end": 1232, "local_start": 1230, "start_char": 26634, "text_sha256": "b17ef6d19c7a5b1ee83b907c595526dcb1eb06db8227d650d5dda0a9f4ce8cd9" }, { "block_id": "p16-84", "end_char": 26741, "extracted_page_slot": 16, "local_end": 1337, "local_start": 1234, "start_char": 26638, "text_sha256": "82ed37948ca97d55f519d4087ccccdd78ffb989d042e4e12230fe81d9a448cfe" }, { "block_id": "p16-85", "end_char": 27024, "extracted_page_slot": 16, "local_end": 1620, "local_start": 1339, "start_char": 26743, "text_sha256": "42f4ecf07f97ba2abc603bb7421fdbb4046231bef10a297a68a5654133cf7452" }, { "block_id": "p16-86", "end_char": 27230, "extracted_page_slot": 16, "local_end": 1826, "local_start": 1622, "start_char": 27026, "text_sha256": "5f04e9ebc96aba5c4227adcdbc0c49d019a60a37ab76dc788fada78d53d00593" }, { "block_id": "p16-87", "end_char": 27590, "extracted_page_slot": 16, "local_end": 2186, "local_start": 1828, "start_char": 27232, "text_sha256": "6300ed41a89e50364ee78edd84ed45bf76a27388f2c3acb163d23c67598b64a3" }, { "block_id": "p16-88", "end_char": 27937, "extracted_page_slot": 16, "local_end": 2533, "local_start": 2188, "start_char": 27592, "text_sha256": "1412e681886a8fbd9f190bd0b28c5b8d1bcc35ebae5c734e38abdf107f7594b9" }, { "block_id": "p16-89", "end_char": 28198, "extracted_page_slot": 16, "local_end": 2794, "local_start": 2535, "start_char": 27939, "text_sha256": "af6ccbfcb17e37a8d8c3ce1fb3bef33e3859740103fbe492f1b40489f2e54afa" }, { "block_id": "p17-90", "end_char": 28522, "extracted_page_slot": 17, "local_end": 3118, "local_start": 3116, "start_char": 28520, "text_sha256": "4523540f1504cd17100c4835e85b7eefd49911580f8efff0599a8f283be6b9e3" } ], "end_char": 28522, "heading": "ARTICLE X", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/x/index.html", "start_char": 25404, "text": "ARTICLE X\n\nParagraph 5 of Article 26 (Mutual Agreement Procedure) shall be deleted and\nreplaced by the following paragraphs:\n\n “5. Where, pursuant to a mutual agreement procedure under this Article,\n the competent authorities have endeavored but are unable to reach a\n complete agreement, the case shall be resolved through arbitration\n conducted in the manner prescribed by, and subject to, the requirements\n of paragraph 6 and any rules or procedures agreed upon by the\n Contracting States, if:\n\n a) tax returns have been filed with at least one of the Contracting States\n with respect to the taxable years at issue in the case;\n\n b) the case is not a particular case that both competent authorities agree,\n before the date on which arbitration proceedings would otherwise have\n begun, is not suitable for determination by arbitration; and\n\n c) all concerned persons agree according to the provisions of\n subparagraph (d) of paragraph 6.\n\n An unresolved case shall not, however, be submitted to arbitration if a\n decision on such case has already been rendered by a court or\n administrative tribunal of either Contracting State.\n\f 16\n\n6. For the purposes of paragraph 5 and this paragraph, the following rules\nand definitions shall apply:\n\na) the term “concerned person” means the presenter of a case to a\ncompetent authority for consideration under this Article and all other\npersons, if any, whose tax liability to either Contracting State may be\ndirectly affected by a mutual agreement arising from that consideration;\n\nb) the “commencement date” for a case is the earliest date on which the\ninformation necessary to undertake substantive consideration for a mutual\nagreement has been received by both competent authorities;\n\nc) arbitration proceedings in a case shall begin on the later of:\n (i) two years after the commencement date of that case, unless both\n competent authorities have previously agreed to a different date,\n and\n (ii) the earliest date upon which the agreement required by\n subparagraph d) has been received by both competent authorities;\n\nd) the concerned person(s), and their authorized representatives or agents,\nmust agree prior to the beginning of arbitration proceedings not to\ndisclose to any other person any information received during the course of\nthe arbitration proceeding from either Contracting State or the arbitration\npanel, other than the determination of such panel;\n\ne) unless any concerned person does not accept the determination of an\narbitration panel the determination shall constitute a resolution by mutual\nagreement under this Article and shall be binding on both Contracting\nStates with respect to that case only; and\n\nf) for purposes of an arbitration proceeding under paragraph 5 and this\nparagraph, the members of the arbitration panel and their staffs shall be\nconcerned “persons or authorities” to whom information may be disclosed\nunder Article 27 (Exchange of Information) of the Convention.”\n\f 17", "text_sha256": "533687975e1b5e6edba04273e61cee539f1ffb12b948fea98f4fba9aed9dfc6c" }, { "article_id": "XI", "blocks": [ { "block_id": "p17-91", "end_char": 28565, "extracted_page_slot": 17, "local_end": 10, "local_start": 0, "start_char": 28555, "text_sha256": "c19b7726dc8856e6d87c18a2ec2f1cb5165b428d192bfddeecef2d1e6acaf715" }, { "block_id": "p17-92", "end_char": 28669, "extracted_page_slot": 17, "local_end": 114, "local_start": 12, "start_char": 28567, "text_sha256": "aeea24265219b5ac88c3edc140be18eceeeda98b3e04f87ed0a4c2082ac7a7fe" }, { "block_id": "p17-93", "end_char": 28765, "extracted_page_slot": 17, "local_end": 210, "local_start": 149, "start_char": 28704, "text_sha256": "8703929117414f3d99f2933eb2b68946f043b0bb966a17fedad6df4a8efeec2c" }, { "block_id": "p17-94", "end_char": 29277, "extracted_page_slot": 17, "local_end": 722, "local_start": 217, "start_char": 28772, "text_sha256": "7ea7da9a96167cc9baf4ac2f743ae1cc34b6f259bbc680d8f5899a03771c1c55" }, { "block_id": "p17-95", "end_char": 29996, "extracted_page_slot": 17, "local_end": 1441, "local_start": 729, "start_char": 29284, "text_sha256": "6b93cffbc650ed05f16b294748867a5440b14164854ba802c58093537f66cd5e" }, { "block_id": "p17-96", "end_char": 30132, "extracted_page_slot": 17, "local_end": 1577, "local_start": 1448, "start_char": 30003, "text_sha256": "8c66ceeb8027823781390ab44731e1481d9054ead3ea1b87896d02a7461ec0f5" }, { "block_id": "p17-97", "end_char": 30280, "extracted_page_slot": 17, "local_end": 1725, "local_start": 1584, "start_char": 30139, "text_sha256": "e90add84a3b30fa540a4169ff007062e5da7926d32ab55ce7b4c2ff60a4c078a" }, { "block_id": "p17-98", "end_char": 30449, "extracted_page_slot": 17, "local_end": 1894, "local_start": 1732, "start_char": 30287, "text_sha256": "6c12c62777eccfbbb62193061002344ee29f7ab327fc4767cd1f62c70d911ae7" }, { "block_id": "p18-99", "end_char": 30730, "extracted_page_slot": 18, "local_end": 2175, "local_start": 2173, "start_char": 30728, "text_sha256": "4ec9599fc203d176a301536c2e091a19bc852759b255bd6818810a42c5fed14a" }, { "block_id": "p18-100", "end_char": 31290, "extracted_page_slot": 18, "local_end": 2735, "local_start": 2177, "start_char": 30732, "text_sha256": "0827e9e29fb9561e97ad74def77489b55f9c9f8f8753087d7f468f46e13ba997" }, { "block_id": "p18-101", "end_char": 31825, "extracted_page_slot": 18, "local_end": 3270, "local_start": 2737, "start_char": 31292, "text_sha256": "6f67433ceed07927b6a6ad639bf5040bce7505bdc0ae84a5e10cb2177765e33d" }, { "block_id": "p18-102", "end_char": 32399, "extracted_page_slot": 18, "local_end": 3844, "local_start": 3272, "start_char": 31827, "text_sha256": "ec3b6db01d31b04aaddc3cb5cf1eda5d121e71f5ab0b818624315364cdc71a37" }, { "block_id": "p19-103", "end_char": 32769, "extracted_page_slot": 19, "local_end": 4214, "local_start": 4212, "start_char": 32767, "text_sha256": "9400f1b21cb527d7fa3d3eabba93557a18ebe7a2ca4e471cfe5e4c5b4ca7f767" } ], "end_char": 32769, "heading": "ARTICLE XI", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/xi/index.html", "start_char": 28555, "text": "ARTICLE XI\n\nArticle 27 (Exchange of Information) of the Convention shall be deleted and\nreplaced by the following:\n\n “Article 27\n Exchange of Information\n\n 1. The competent authorities of the Contracting States shall exchange\n such information as may be relevant for carrying out the provisions of this\n Convention or to the administration or enforcement of the domestic laws\n concerning taxes of every kind and description imposed on behalf of the\n Contracting States, insofar as taxation thereunder is not contrary to the\n Convention. The exchange of information is not restricted by Articles 1\n (Personal Scope) and 2 (Taxes Covered).\n\n 2. Any information received under this Article by a Contracting State\n shall be treated as secret in the same manner as information obtained\n under the domestic laws of that State and shall be disclosed only to\n persons or authorities (including courts and administrative bodies)\n concerned with the assessment or collection or administration of, the\n enforcement or prosecution in respect of, the determination of appeals in\n relation to the taxes referred to in paragraph 1, or the oversight of the\n above. Such persons or authorities shall use the information only for such\n purposes. They may disclose the information in public court proceedings\n or in judicial decisions.\n\n 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as\n to impose on a Contracting State the obligation:\n\n a) to carry out administrative measures at variance with the laws and\n administrative practice of that or of the other Contracting State;\n\n b) to supply information which is not obtainable under the laws or in the\n normal course of the administration of that or of the other Contracting\n State;\n\n c) to supply information which would disclose any trade, business,\n industrial, commercial or professional secret or trade process, or\n information the disclosure of which would be contrary to public policy\n (“ordre public”).\n\f 18\n\n4. a) If information is requested by a Contracting State in accordance with\nthis Article, the other Contracting State shall use its information gathering\nmeasures to obtain the requested information, even though that other State\nmay not need such information for its own tax purposes. The obligation\ncontained in the preceding sentence is subject to the limitations of\nparagraph 3 but in no case shall such limitations be construed to permit a\nContracting State to decline to supply information solely because it has no\ndomestic interest in such information.\n\nb) If specifically requested by the competent authority of a Contracting\nState, the competent authority of the other Contracting State shall, if\npossible, provide information under this Article in the form of depositions\nof witnesses and authenticated copies of unedited original documents\n(including books, papers, statements, records, accounts, and writings), to\nthe same extent such depositions and documents can be obtained under\nthe laws and administrative practices of the other Contracting State with\nrespect to its own taxes.\n\nc) A Contracting State shall allow representatives of the other Contracting\nState to enter the first-mentioned Contracting State to interview taxpayers\nand look at and copy their books and records, but only after obtaining the\nconsent of those taxpayers and the competent authority of the first-\nmentioned State (who may be present or represented, if desired), and only\nif the two Contracting States agree, in an exchange of diplomatic notes, to\nallow such inquiries on a reciprocal basis. Such inquiries shall not be\nconsidered audits for purposes of French domestic law.\n\n5. In no case shall the provisions of paragraph 3 be construed to permit a\nContracting State to decline to supply information solely because the\ninformation is held by a bank, other financial institution, nominee or\nperson acting in an agency or a fiduciary capacity or because it relates to\nownership interests in a person.”\n\f 19", "text_sha256": "19b7bf339388a1d2e3856a60ae36d64ffc4e0f3382e426b1cf5f42f17a00c289" }, { "article_id": "XII", "blocks": [ { "block_id": "p19-104", "end_char": 32815, "extracted_page_slot": 19, "local_end": 11, "local_start": 0, "start_char": 32804, "text_sha256": "aed86e447d9ef3a9cf443e4c091f201a3d1d8a97f8f2f42df3284f6ca37dfb21" }, { "block_id": "p19-105", "end_char": 32935, "extracted_page_slot": 19, "local_end": 131, "local_start": 13, "start_char": 32817, "text_sha256": "d76419140b5abfeb1896b7cbf7f0b3c4bc438fc0b56373319a90b28b3cdf75de" }, { "block_id": "p19-106", "end_char": 33132, "extracted_page_slot": 19, "local_end": 328, "local_start": 139, "start_char": 32943, "text_sha256": "9a64dbeb2812a217d3acd1e80f569ad29892a764d6296b52df43bf67863a99c8" } ], "end_char": 33132, "heading": "ARTICLE XII", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/xii/index.html", "start_char": 32804, "text": "ARTICLE XII\n\nParagraph 5 of Article 28 (Assistance in Collection) of the Convention shall be\ndeleted and replaced by the following:\n\n “The assistance provided for in this Article shall not be accorded with\n respect to citizens, companies, or other entities of the Contracting State to\n which application is made.”", "text_sha256": "1665091ad0735ac19c8601c0841ca048f90beeb7cd2eae56dd67f37585220e77" }, { "article_id": "XIII", "blocks": [ { "block_id": "p19-107", "end_char": 33179, "extracted_page_slot": 19, "local_end": 12, "local_start": 0, "start_char": 33167, "text_sha256": "f6fa557542c818a2b55fd90b4de68fafa55ca04d0b4b7537969fbf85863b2028" }, { "block_id": "p19-108", "end_char": 33302, "extracted_page_slot": 19, "local_end": 135, "local_start": 14, "start_char": 33181, "text_sha256": "463f9c4a5b2b857ec98b02a3c2d4e1840a7704e490603688c5f8dee5a86b223d" }, { "block_id": "p19-109", "end_char": 34462, "extracted_page_slot": 19, "local_end": 1295, "local_start": 143, "start_char": 33310, "text_sha256": "1083ff17bd01826798dd9eb458e5ca17564026a9d27c1c1a493c6790531b1ec9" }, { "block_id": "p19-110", "end_char": 34604, "extracted_page_slot": 19, "local_end": 1437, "local_start": 1297, "start_char": 34464, "text_sha256": "7caeb55b4d9496f498a144855c446a5d820befb7b43bc3b62991c13a8673be57" }, { "block_id": "p20-111", "end_char": 35029, "extracted_page_slot": 20, "local_end": 1862, "local_start": 1860, "start_char": 35027, "text_sha256": "f5ca38f748a1d6eaf726b8a42fb575c3c71f1864a8143301782de13da2d9202b" }, { "block_id": "p20-112", "end_char": 35420, "extracted_page_slot": 20, "local_end": 2253, "local_start": 1864, "start_char": 35031, "text_sha256": "f4e62bc22dcdd0d1ab3154b65bacd3f093d3dfca73cae1452852387909629a20" }, { "block_id": "p20-113", "end_char": 35705, "extracted_page_slot": 20, "local_end": 2538, "local_start": 2261, "start_char": 35428, "text_sha256": "7234936296946d4a559956be528acc47ef4604b20a4e48dddc511e5667424214" }, { "block_id": "p20-114", "end_char": 35813, "extracted_page_slot": 20, "local_end": 2646, "local_start": 2540, "start_char": 35707, "text_sha256": "407001c617e02d7853c871eb8173a2edda117fbbe7f116968e29061a08ea8330" }, { "block_id": "p21-115", "end_char": 36481, "extracted_page_slot": 21, "local_end": 3314, "local_start": 3312, "start_char": 36479, "text_sha256": "6f4b6612125fb3a0daecd2799dfd6c9c299424fd920f9b308110a2c1fbd8f443" } ], "end_char": 36481, "heading": "ARTICLE XIII", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/xiii/index.html", "start_char": 33167, "text": "ARTICLE XIII\n\n1. Paragraph 2 of Article 29 (Miscellaneous Provisions) of the Convention shall\nbe deleted and replaced by the following:\n\n “2. Notwithstanding any provision of the Convention except the\n provisions of paragraph 3, the United States may tax its residents, as\n determined under Article 4 (Resident) and its citizens as if the Convention\n had not come into effect, and France may tax entities which have their\n place of effective management and which are subject to tax in France as if\n paragraph 3 of Article 4 of the Convention had not come into effect.\n Notwithstanding the other provisions of this Convention, a former citizen\n or former long-term resident of a Contracting State may, for the period of\n ten years following the loss of such status, be taxed in accordance with the\n laws of that Contracting State, with respect to its income from, or treated\n as from, sources within that Contracting State. For this purpose, the term\n “long term resident” means, with respect to a Contracting State, any\n individual (other than a citizen of that Contracting State) who is a lawful\n permanent resident of that Contracting State in at least eight taxable years\n during the preceding fifteen taxable years.”\n\n2. Subparagraph b) of paragraph 3 of Article 29 (Miscellaneous Provisions) of\nthe Convention shall be deleted and replaced by the following:\n\n “b) the benefits conferred under paragraph 2 of Article 18 (Pensions), and\n under Articles 19 (Public Remuneration), 20 (Teachers and Researchers),\n 21 (Students and Trainees), and 31 (Diplomatic and Consular Officers),\n upon individuals resident in a Contracting State who are neither citizens\n of, nor have immigrant status in, that Contracting State.”\n\f 20\n\n3. In view of the amendment of Article 24 (Relief from Double Taxation) of the\nConvention by paragraph 1 of Article VIII of this Protocol, Subparagraph (b) of\nparagraph 7 of Article 29 (Miscellaneous Provisions) of the Convention, as\nincorporated in the alternat of the United States, in both the English and French\nversion of such alternat, shall be deleted and replaced by the following:\n\n “b) United States state and local income taxes on income from personal\n services and any other business income (except income that is exempt\n under subparagraph 1 a) (i) or (ii) of Article 24 (Relief from Double\n Taxation) shall be allowed as business expenses.”\n\n4. A new paragraph 9 of Article 29 (Miscellaneous Provisions) of the\nConvention shall be added as follows:\n\n “9. Notwithstanding the provisions of Article 19 (Public Remuneration),\n remuneration, other than a pension, paid by France or a local authority\n thereof, or an agency or instrumentality of France or that authority, to an\n individual in respect of services rendered to France, or to that authority,\n agency or instrumentality shall be taxable only in the United States if the\n services are rendered in the United States and the individual is a resident\n and a national of the United States or an alien admitted to the United\n States for permanent residence (a “green card holder”).”\n\f 21", "text_sha256": "67e68aa2fc4fbf78dca5f9a367ed7ff5a0cccef4165fd7414bb882bed31ec0cc" }, { "article_id": "XIV", "blocks": [ { "block_id": "p21-116", "end_char": 36526, "extracted_page_slot": 21, "local_end": 11, "local_start": 0, "start_char": 36515, "text_sha256": "160e1a1ed52b75c010c7a2434e388eae096c6972d1bec31db5be01373eb42d4f" }, { "block_id": "p21-117", "end_char": 36647, "extracted_page_slot": 21, 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"59e19706d51d39f66711c2653cd7eb1291c94d9b55eb14bda74ce4dc636d015a" }, { "block_id": "p28-145", "end_char": 53703, "extracted_page_slot": 28, "local_end": 17188, "local_start": 16160, "start_char": 52675, "text_sha256": "fddb555cb9c3759243dda73bc1b4adf1e84ff872ed51ad7849361eadafd9083b" } ], "end_char": 53703, "heading": "ARTICLE XIV", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/xiv/index.html", "start_char": 36515, "text": "ARTICLE XIV\n\nArticle 30 (Limitation on Benefits of the Convention) of the Convention shall be\ndeleted and replaced by the following:\n\n “Article 30\n Limitation on Benefits of the Convention\n\n 1. A resident of a Contracting State shall be entitled to benefits otherwise\n accorded to residents of a Contracting State by this Convention only to the\n extent provided in this Article.\n\n 2. A resident of a Contracting State shall be entitled to all the benefits of\n this Convention if the resident is:\n\n a) an individual;\n\n b) a Contracting State, a political subdivision (in the case of the United\n States) or local authority thereof, or an agency or instrumentality of that\n State, subdivision, or authority;\n\n c) a company, if:\n (i) its principal class of shares (and any disproportionate class of\n shares) is regularly traded on one or more recognized stock\n exchanges, and either\n aa) its principal class of shares is primarily traded on a\n recognized stock exchange located in the Contracting State\n of which the company is a resident (or, in the case of a\n company resident in France, on a recognized stock exchange\n located within the European Union or, in the case of a\n company resident in the United States, on a recognized stock\n exchange located in another state that is a party to the North\n American Free Trade Agreement); or\n bb) the company’s primary place of management and control\n is in the Contracting State of which it is a resident; or\n (ii) at least 50 percent of the aggregate voting power and value of\n the shares (and at least 50 percent of any disproportionate class of\n shares) in the company are owned directly or indirectly by five or\n fewer companies entitled to benefits under clause (i) of this\n subparagraph or by persons described in subparagraph b), provided\n that, in the case of indirect ownership, each intermediate owner is a\n resident of either Contracting State;\n\f 22\n\nd) a person described in clause (ii) of subparagraph (b) of paragraph 2 of\nArticle 4 (Resident) of this Convention, provided that\n (i) in the case of a pension trust and any other organization\n established in a State and maintained exclusively to administer or\n provide retirement benefits that is established or sponsored by a\n person that is a resident of that State under the provisions of Article\n 4, more than 50 percent of the person’s beneficiaries, members or\n participants are individuals resident in either Contracting State; or\n (ii) the organization sponsoring such person is entitled to the\n benefits of this Convention pursuant to this Article, or\n\ne) a person other than an individual, if:\n (i) on at least half the days of the taxable year at least 50 percent of\n the aggregate voting power and value of its shares (and at least 50\n percent of any disproportionate class of shares) or other beneficial\n interests in the person is owned, directly or indirectly, by residents\n of the Contracting State of which that person is a resident that are\n entitled to the benefits of this Convention under subparagraph (a),\n subparagraph (b), clause (i) of subparagraph (c), or subparagraph\n (d) of this paragraph, provided that, in the case of indirect\n ownership, each intermediate owner is a resident of that\n Contracting State; and\n (ii) less than 50 percent of the person’s gross income for the taxable\n year, as determined in the person's State of residence, is paid or\n accrued, directly or indirectly, to persons who are not residents of\n either Contracting State entitled to the benefits of this Convention\n under subparagraph a), subparagraph b), clause (i) of subparagraph\n c), or subparagraph d) of this paragraph in the form of payments\n that are deductible for purposes of the taxes covered by this\n Convention in the person’s State of residence (but not including\n arm’s length payments in the ordinary course of business for\n services or tangible property and payments in respect of financial\n obligations to a bank that is not related to the payor).\n\f 23\n\nf) An investment entity referred to in clause (iii) of subparagraph (b) of\nparagraph 2 of Article 4 (Resident) provided that more than half of the\nshares, rights, or interests in such entity are owned directly or indirectly\nby:\n (i) persons that are resident of the Contracting State of which the\n investment entity is a resident and that qualify for benefits under\n subparagraph a), subparagraph b), clause (i) of subparagraph c), or\n subparagraph d) of this paragraph, and\n (ii) citizens of the United States in the case of an investment entity\n that is a resident of the United States,\nprovided that, in the case of indirect ownership, each intermediate owner\nis a resident of the Contracting State of which the investment entity is a\nresident.\n\n3. A company that is a resident of a Contracting State shall also be\nentitled to the benefits of the Convention if:\n\na) at least 95 percent of the aggregate voting power and value of its shares\n(and at least 50 percent of any disproportionate class of shares) is owned,\ndirectly or indirectly by seven or fewer persons that are equivalent\nbeneficiaries; and\n\nb) less than 50 percent of the company’s gross income, as determined in\nthe company’s State of residence, for the taxable year is paid or accrued,\ndirectly or indirectly, to persons who are not equivalent beneficiaries, in\nthe form of payments (but not including arm’s length payments in the\nordinary course of business for services or tangible property and payments\nin respect of financial obligations to a bank that is not related to the\npayor), that are deductible for the purposes of the taxes covered by this\nConvention in the company’s State of residence.\n\n4. a) A resident of a Contracting State shall be entitled to benefits of the\nConvention with respect to an item of income derived from the other\nContracting State, regardless of whether the resident is entitled to benefits\nunder paragraph 2 or 3 of this Article, if the resident is engaged in the\nactive conduct of a trade or business in the first-mentioned State (other\nthan the business of making or managing investments for the resident’s\nown account, unless these activities are banking, insurance or securities\nactivities carried on by a bank, insurance company or registered securities\ndealer), and the income derived from the other Contracting State is\nderived in connection with, or is incidental to, that trade or business.\n\f 24\n\nb) If a resident of a Contracting State derives an item of income from a\ntrade or business activity in the other Contracting State, or derives an item\nof income arising in the other Contracting State from an associated\nenterprise, subparagraph a) of this paragraph shall apply to such item only\nif the trade or business activity in the first-mentioned State is substantial\nin relation to the trade or business activity in the other State. Whether a\ntrade or business activity is substantial for purposes of this paragraph shall\nbe determined based on all the facts and circumstances.\n\nc) In determining whether a person is “engaged in the active conduct of a\ntrade or business” in a Contracting State under subparagraph a) of this\nparagraph, activities conducted by persons connected to such person shall\nbe deemed to be conducted by such person. A person shall be connected\nto another person if one possesses at least 50 percent of the beneficial\ninterest in the other (or, in the case of a company, at least 50 percent of\nthe aggregate vote and at least 50 percent of the aggregate value of the\nshares in the company or of the beneficial equity interest in the company)\nor another person possesses, directly or indirectly, at least 50 percent of\nthe beneficial interest (or, in the case of a company, at least 50 percent of\nthe aggregate vote and at least 50 percent of the aggregate value of the\nshares in the company or of the beneficial equity interest in the company)\nin each person. In any case, a person shall be considered to be connected\nto another person if, based on all the relevant facts and circumstances, one\nhas control of the other or both are under the control of the same person or\npersons.\n\f 25\n\n5. Notwithstanding the preceding provisions of this Article, where an\nenterprise of a Contracting State derives income from the other\nContracting State, and that income is attributable to a permanent\nestablishment which that enterprise has in a third jurisdiction, the tax\nbenefits that would otherwise apply under the other provisions of the\nConvention shall not apply to that income if the combined tax that is\nactually paid with respect to such income in the first-mentioned\nContracting State and in the third jurisdiction is less than 60 percent of the\ntax that would have been payable in the first-mentioned State if the\nincome were earned in that Contracting State by the enterprise and were\nnot attributable to the permanent establishment in the third jurisdiction.\nAny dividends, interest or royalties to which the provisions of this\nparagraph apply shall be subject to tax in the other Contracting State at a\nrate that shall not exceed 15 percent of the gross amount thereof. Any\nother income to which the provisions of this paragraph apply shall be\nsubject to tax under the provisions of the domestic law of the other\nContracting State, notwithstanding any other provision of the Convention.\nThe provisions of this paragraph shall not apply if:\n\na) in the case of royalties, the royalties are received as compensation for\nthe use of, or the right to use, intangible property produced or developed\nby the permanent establishment itself; or\n\nb) in the case of any other income, the income derived from the other\nContracting State is derived in connection with, or is incidental to, the\nactive conduct of a trade or business carried on by the permanent\nestablishment in the third jurisdiction (other than the business of making,\nmanaging or simply holding investments for the enterprise’s own account,\nunless these activities are banking or securities activities carried on by a\nbank or registered securities dealer).\n\n6. A resident of a Contracting State that is not entitled to benefits pursuant\nto the preceding paragraphs of this Article shall, nevertheless, be granted\nbenefits of the Convention if the competent authority of the other\nContracting State determines that the establishment, acquisition or\nmaintenance of such person and the conduct of its operations did not have\nas one of its principal purposes the obtaining of benefits under the\nConvention. The competent authority of the other Contracting State shall\nconsult with the competent authority of the first-mentioned State before\ndenying the benefits of the Convention under this paragraph.\n\f 26\n\n7. For the purposes of this Article,\n\na) the term “principal class of shares” means the ordinary or common\nshares of the company, provided that such class of shares represents the\nmajority of the voting power and value of the company. If no single class\nof ordinary or common shares represents the majority of the aggregate\nvoting power and value of the company, the “principal class of shares” is\nthat class or those classes that in the aggregate represent a majority of the\naggregate voting power and value of the company.\n\nb) the term “disproportionate class of shares” means any class of shares of\na company resident in one of the States that entitles the shareholder to\ndisproportionately higher participation, through dividends, redemption\npayments or otherwise, in the earnings generated in the other State by\nparticular assets or activities of the company.\n\nc) the term “shares” shall include depository receipts thereof.\n\nd) the term “recognized stock exchange” means:\n (i) the NASDAQ System owned by the National Association of\n Securities Dealers, Inc. and any stock exchange registered with the\n U.S. Securities and Exchange Commission as a national securities\n exchange under the U.S. Securities Exchange Act of 1934;\n (ii) the French stock exchanges controlled by the “Autorité des\n marchés financiers”;\n (iii) the stock exchanges of Amsterdam, Brussels, Frankfurt,\n Hamburg, London, Lisbon, Madrid, Milan, Stockholm, Sydney,\n Tokyo, Toronto and the Swiss stock exchange; and\n (iv) any other stock exchanges agreed upon by the competent\n authorities of the Contracting States.\n\ne) a company’s primary place of management and control shall be in the\nState of which it is a resident only if executive officers and senior\nmanagement employees exercise day-to-day responsibility for more of the\nstrategic, financial and operational policy decision making for the\ncompany (including its direct and indirect subsidiaries) in that State than\nin any other state, and the staffs conduct more of the day-to-day activities\nnecessary for preparing and making those decisions in that State than in\nany other state.\n\f 27\n\nf) the term “equivalent beneficiary” means a resident of a member state of\nthe European Union or of a party to the North American Free Trade\nAgreement, but only if that resident:\n (i) aa) would be entitled to all the benefits of a comprehensive\n convention for the avoidance of double taxation between any\n member state of the European Union or any party to the\n North American Free Trade Agreement and the Contracting\n State from which the benefits of this Convention are claimed\n under provisions analogous to subparagraph a), subparagraph\n b), clause (i) of subparagraph c), or subparagraph d) of\n paragraph 2 of this Article, provided that if such convention\n does not contain a comprehensive limitation on benefits\n article, the person would be entitled to the benefits of this\n Convention by reason of subparagraph a), subparagraph b),\n clause (i) of subparagraph c), or subparagraph d) of\n paragraph 2 of this Article if such person were a resident of\n one of the Contracting States under Article 4 (Resident) of\n this Convention; and\n bb) with respect to insurance premiums and to income\n referred to in Articles 10 (Dividends), 11 (Interest) or 12\n (Royalties) of this Convention, would be entitled under such\n convention to an exemption from excise tax on such\n premiums or a rate of tax with respect to the particular item\n of income for which benefits are being claimed under this\n Convention that is at least as low as the rate applicable under\n this Convention; or\n (ii) is a resident of a Contracting State that is entitled to the benefits\n of this Convention by reason of subparagraph a), subparagraph b),\n clause (i) of subparagraph c), or subparagraph d) of paragraph 2 of\n this Article.\n\nFor the purposes of applying paragraph 3 of Article 10 (Dividends) in\norder to determine whether a person owning shares, directly or indirectly,\nin the company claiming the benefits of this Convention is an equivalent\nbeneficiary, such person shall be deemed to hold the same voting power\nin the case of a company resident of the United States, or share of the\ncapital in the case of a company resident of France, in the company\npaying the dividend as the company claiming the benefits holds in such\ncompany.\n\f 28\n\n g) with respect to dividends, interest, or royalties arising in France and\n beneficially owned by a company that is a resident of the United States, a\n company that is a resident of a member state of the European Union shall\n be treated as satisfying the requirements of subparagraph (f)(i)(bb) for\n purposes of determining whether such United States resident is entitled to\n benefits under this paragraph if a payment of dividends, interest, or\n royalties arising in France and paid directly to such resident of a member\n state of the European Union would have been exempt from tax pursuant to\n any directive of the European Union, notwithstanding that the income tax\n convention between France and that other member state of the European\n Union would provide for a higher rate of tax with respect to such payment\n than the rate of tax applicable to such United States company under\n Article 10 (Dividends), 11 (Interest), or 12 (Royalties) of this\n Convention.”", "text_sha256": "5ebb7ee406c7e232180a8d42694fc6d2fc877407718e48cecb5309e95dbc1d50" }, { "article_id": "XV", "blocks": [ { "block_id": "p28-146", "end_char": 53749, "extracted_page_slot": 28, "local_end": 10, "local_start": 0, "start_char": 53739, "text_sha256": "e4e5fada1e2ab5cdb7999f9fd1ab56c35f8a34fd042dfeff899821aba3798b5c" }, { "block_id": "p28-147", "end_char": 53874, "extracted_page_slot": 28, "local_end": 135, "local_start": 12, "start_char": 53751, "text_sha256": "9810a4c9284248257a011571ea25362733095bfef377e573e15bd418ab34ced0" }, { "block_id": "p28-148", "end_char": 54084, "extracted_page_slot": 28, "local_end": 345, "local_start": 143, "start_char": 53882, "text_sha256": "b2ca3f114683ec148ace62b03e5d61dc93b2897ddef735207ae0a24698e6a864" } ], "end_char": 54084, "heading": "ARTICLE XV", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/xv/index.html", "start_char": 53739, "text": "ARTICLE XV\n\nParagraph 1 of Article 32 (Provisions for Implementation) of the Convention\nshall be deleted and replaced by the following:\n\n “1. The competent authorities of the Contracting States may prescribe\n rules and procedures, jointly or separately, to determine the mode of\n application of the provisions of this Convention.”", "text_sha256": "ac26c8a037256b57f0504cda67e920fd2df7a6118ac25bc9a97e907f8dda8be0" }, { "article_id": "XVI", "blocks": [ { "block_id": "p28-149", "end_char": 54131, "extracted_page_slot": 28, "local_end": 11, "local_start": 0, "start_char": 54120, "text_sha256": "9098b653224393b7ecece3c7cdf08905c05aba848553f3a08d6c484c03ce9f55" }, { "block_id": "p28-150", "end_char": 54404, "extracted_page_slot": 28, "local_end": 284, "local_start": 13, "start_char": 54133, "text_sha256": "c3ad624b42e9873e1027ca3e25f18da7624cdba8a2c3e5254cd28b08831c9a2c" }, { "block_id": "p28-151", "end_char": 54459, "extracted_page_slot": 28, "local_end": 339, "local_start": 286, "start_char": 54406, "text_sha256": "70d4ca0acf835ae66d46126991103e2ea169dfdda8d655b44f36bc4618cedd3c" }, { "block_id": "p28-152", "end_char": 54641, "extracted_page_slot": 28, "local_end": 521, "local_start": 347, "start_char": 54467, "text_sha256": "a27cd19177c6b6fc960890b9cc104729d2e0ec0781e01be1bad0aff9318b9af1" }, { "block_id": "p29-153", "end_char": 54870, "extracted_page_slot": 29, "local_end": 750, "local_start": 748, "start_char": 54868, "text_sha256": "35135aaa6cc23891b40cb3f378c53a17a1127210ce60e125ccf03efcfdaec458" }, { "block_id": "p29-154", "end_char": 55019, "extracted_page_slot": 29, "local_end": 899, "local_start": 753, "start_char": 54873, "text_sha256": "6a0266bbdf1847f114458d93d8131edf05998bb3660855642ec31a938ea73653" }, { "block_id": "p29-155", "end_char": 55162, "extracted_page_slot": 29, "local_end": 1042, "local_start": 908, "start_char": 55028, "text_sha256": "b5642438cb5cd53a7e671630cfdb9f66afded2fa90b3c51260748fecfed53df8" }, { "block_id": "p29-156", "end_char": 55231, "extracted_page_slot": 29, "local_end": 1111, "local_start": 1051, "start_char": 55171, "text_sha256": "997318534bd29321cd6cbdf77be0e7abd03b1b22f6bb64f19a95e65373201b8a" }, { "block_id": "p29-157", "end_char": 55378, "extracted_page_slot": 29, "local_end": 1258, "local_start": 1114, "start_char": 55234, "text_sha256": "4323fde82531fe60b007746de5f0dbd0959d78f9992ffcd0ecd213622694a437" }, { "block_id": "p29-158", "end_char": 55478, "extracted_page_slot": 29, "local_end": 1358, "local_start": 1263, "start_char": 55383, "text_sha256": "27a991b62bd722f60a2d4b0ee20163ffe8aea0163b76885017e47e26e12982e4" }, { "block_id": "p29-159", "end_char": 55620, "extracted_page_slot": 29, "local_end": 1500, "local_start": 1361, "start_char": 55481, "text_sha256": "59d7427ae37992d0a0cc8e2966426f20bece3354ec2911e6e12721ad91d74dec" }, { "block_id": "p29-160", "end_char": 55771, "extracted_page_slot": 29, "local_end": 1651, "local_start": 1505, "start_char": 55625, "text_sha256": "554af09f5265f2374c6083cad725a7cc713d69b11e26005cc1a6eb8077a56c69" } ], "end_char": 55895, "heading": "ARTICLE XVI", "route": "pairs/fr-us/protocol/2009-01-13-protocol/en/articles/xvi/index.html", "start_char": 54120, "text": "ARTICLE XVI\n\n1. The Contracting States shall notify each other when their respective\nconstitutional and statutory requirements for the entry into force of this Protocol\nhave been satisfied. The Protocol shall enter into force on the date of receipt of\nthe later of such notifications.\n\n2. The provisions of this Protocol shall have effect:\n\n a) in respect of taxes withheld at source, for amounts paid or credited on\n or after the first day of January of the year in which this Protocol enters\n into force;\n\n b) in respect of other taxes, for taxable periods beginning on or after\n the first day of January next following the date on which the Protocol\n enters into force.\n\f 29\n\n 3. Notwithstanding paragraph 2, the provisions of paragraphs 5 and 6 of Article\n 26 (Mutual Agreement Procedure) shall have effect with respect to\n\n a) cases that are under consideration by the competent authorities as of the\n date on which this Protocol enters into force, and\n\n b) cases that come under such consideration after that time,\n\n and the commencement date for a case described in subparagraph a) of this\n paragraph shall be the date on which this Protocol enters into force.\n\n\n\n IN WITNESS WHEREOF, the undersigned, being duly authorized thereto,\n have signed this Protocol.\n\n DONE at Paris, in duplicate, this thirteenth day of January, 2009, in the English\n and French languages, each text being equally authentic.\n\n\n\n FOR THE GOVERNMENT FOR THE GOVERNMENT\nOF THE UNITED STATES OF OF THE FRENCH REPUBLIC\n AMERICA\n\n\n\n\nCraig Roberts Stapleton Christine Lagarde\nAmbassador to France Minister of Finance", "text_sha256": 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