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ARTICLE 31

U.S. Income Tax Treaty — france tax treaty documents: france.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Diplomatic and Consular Officers

  1. Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

  2. Notwithstanding the provisions of Article 4 (Resident), an individual who is a member of a diplomatic mission, consular post, or permanent mission of a Contracting State that is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Convention to be a resident of the sending State if he is liable therein to the same obligations in relation to tax on his total income or capital as are residents of that State.

  3. The Convention shall not apply to international organizations, to organs or officials thereof, or to persons who are members of a diplomatic mission, consular post, or permanent

mission of a third State, who are present in a Contracting State and are not liable in either Contracting State to the same obligations in respect of taxes on income or on capital as are residents of that State.

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▸Contents — U.S. Income Tax Treaty — france tax treaty documents: france.pdf
U.S. Income Tax Treaty — france tax treaty documents: france.pdf

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