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ARTICLE 32

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

Provisions for Implementation

  1. Notwithstanding the provisions of subparagraph 4 (i) of Article 10 (Dividends) and of paragraph 8 of Article 30 (Limitation on Benefits of the Convention), the competent authorities of the Contracting States may prescribe rules and procedures, jointly or separately, to determine the mode of application of the provisions of this Convention.

  2. The requirements to which a resident of a Contracting State may be subjected in order to obtain in the other Contracting State the tax reductions, exemptions, or other advantages provided for by the Convention shall, unless otherwise settled, jointly or separately, by the competent authorities, include the presentation of a form providing the nature and the amount or value of the income or capital concerned, the residence of the taxpayer, and other relevant information. If so agreed by the competent authorities, the form shall include such certification by the tax administration of the first-mentioned State as may be prescribed by them.

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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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