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Tax Treaties between France and the United States

Published on October 21, 2014

[*This site, developed by the Tax Attaché, does not prevail over any existing administrative documentation.*]
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The following deals solely with taxation issues for France and the US Federal State and does not cover taxation of the federate States nor the Overseas French Territories.

Tax Treaties

Amendement to the Tax Treaty on Income and Capital ( in force since December 23, 2009)

The main provisions of the tax treaty between France and the United States regarding direct taxes

- Rental Income (article 6 of the treaty)
- Dividends (article 10 of the treaty)
- Interest Income (article 11 of the treaty)
- Royalties (article 12 of the treaty)
- Capital gains (article 13 of the treaty)
- Dependent professional services (article 15 of the treaty)
- Pensions (article 18 of the treaty)
- Public compensation (article 19 of the treaty)
- Teachers and Researchers (article 20 of the treaty)
- Students and Trainees (article 21 of the treaty)

Estate Taxes

Frequently Asked Questions

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