Convention with the Government of the French Republic for the avoidance of double taxation with respect to taxes on income and the prevention of fiscal evasion, and Protocol
| Australian Treaty Series Number | [2009] ATS 13 |
| Not In Force Series Number | [2006] ATNIF 16 |
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| Done at Place and Date | Paris, 06/20/2006 |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
France |
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| Subject of Treaty |
Taxation |
| Tabling Dates (Reps) | 09/05/2006 |
| Tabling Dates (Senate) | 09/05/2006 |
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| National Interest Analysis (NIA) Number and Date | Go to Text |
| Regulation Impact Statement | Go to Text |
| JSCOT Report Number | 79
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| Entry into Force for Australia, Date and Conditions | 06/01/2009, Article 26 has entered into effect on 1 April 2018, following mutual agreement by exchange of diplomatic notes between Australia and France in accordance with subparagraph (1)(d) of Article 30 of the Convention. |
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| Treaty Acceptance |
| 1. Action and Date |
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| 2. Action and Date |
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| Treaty Withdrawal |
| 1. Action and Date |
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| 2. Action and Date |
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| Registered with UN | 08/19/2009, No. 46478 Registered by France |
| Other Series Numbers and Reference to Text | |
| Amendments to Treaty and Notes | Upon entry into force, this Convention terminates the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed in Canberra on 13 April 1976 [1977] ATS 21, as amended by the Protocol signed in Paris on 19 June 1989 [1990] ATS 26, and also the Agreement for the avoidance of double taxation of income derived from international air transport signed in Canberra on 27 March 1969 [1970] ATS 13.
Article 11 paragraph 3. b) in the French text has been amended to rectify a translation error, see sub-documents 57/72/B and 57/72/C. The rectifiation will enter into force on the date of entry into force of the Convention.
On 1 January 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting has modified the application of this bilateral tax agreement.
Synthesised text of the MLI and the Convention between Australia and the French Republic available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-France-agreement&PiT=99991231235958 |
| Last Updated | 08/14/2019 |
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