The Double Taxation Relief (Taxes on Income) (France) (No. 2) Order 1987

Article 1

Sub-paragraph (1)(b) of Article 1 of the Convention shall be deleted and replaced by the following:

(b)in France:

the income tax, the corporation tax, including any withholding tax, prepayment (précompte) or advance payment with respect to the aforesaid taxes (hereinafter referred to as “French tax”).