TREATIES Convention and protocol between the United States of America and the French Republic respecting double taxation. Signed at ParisJuly 25, 1939; ratificationadvised by the Senate of the United States of America December 6, 1944; ratified by the President of the United States of America December 15, 1944; ratified by the President of the Provi- sional Government of the French Republic December 29, 1944; ratifi- cations exchanged at Paris December 30, 1944; proclaimed by the President of the United States of America January 5, 1945; effective January 1, 1945. BY THE PRESIDENT OF THE UNITED STATES OF AMERICA A PROCLAMATION WHEREAS a convention and an accompanying protocol between the United States of America and the French Republic for the avoid- ance of double taxation and the establishment of rules of reciprocal administrative assistance in the case of income and other taxes were signed by their respective Plenipotentiaries at Paris on the twenty- fifth day of July, one thousand nine hundred thirty-nine, the originals of which convention and protocol, being in the English and French languages, are word for word as follows: CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE ESTABLISI- MENT OF RULES OF RECIPROCAL ADMINISTRATIVE ASSISTANCE IN THE CASE OF INCOME AND OTHER TAXES. THE PRESIDENT OF THE UNITED STATES OF AMERICA AND THE PRESIDENT OF THE FRENCH RE- PUBLIC, being desirous of avoiding double taxation and of establish- ing rules of reciprocal administra- tive assistance in the case of in- come and other taxes, have de- cided to conclude a Convention CONVENTION TENDANT A EVITER LES DOU- BLES IMPOSITIONS ET A ETABLIR DES REGLES D'ASSISTANCE AD- MINISTRATIVE RECIPROQUE EN MATIERE D'IMPOTS SUR LES REVENUS ET AUTRES TAXES. LE PRESIDENT DES ETATS-UNIS D'AMERIQUE ET LE PRESIDENT DE LA REPUBLIQUE FRANQAISE, de- sireux d'eviter les doubles imposi- tions et d'etablir des regles d'as- sistance administrative r6ciproque en matiere d'imp6ts sur les reve- nus et autres taxes, ont d6cide de conclure une convention et 893 July 25, 1939 [T. S .988]
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