Page:United States Statutes at Large Volume 49 Part 2.djvu/1129

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DOUBLE TAXATION. FUANCE. APRIL 27, 1932. 3145 Com'eni'im~ and Protocol between the United States oj America and France _April2701l:l2'-__ _ cOllcerning Double Taxation. Signed at Paris, April 27, 1932; rat'iji- cation adrised by the Senate, June 15, 1932; ratified by the President, July 25,1932; ratified by France, AprilS, 1935; ratifications exchanged at Paris, April 9, 1935; proclaimed, April 16, 1935. By THE PRESIDENT OF THE UNITED STATES OF AMERICA A PROCL..4.MATION WHEREAS a convention between the United States of America and D~uble.tax.~tion reg· ulatlOn WIth France. the French Republic to regulate certain questions relative to double Preamble. taxation, and a protocol relating thereto, were signed by their respec- tive Plenipotentiaries at Paris on April 27, 1932, the original of which convention and protocol, being in the English and French languages, are word for word as follows: The PRESIDENT of the UNITED STATES of AMERICA and the PUES- IDENT of the FRENCH REPUBLIC being desirous of regulating cer- tain questions relative to double taxation, have decided to con- clude a Convention on that sub- ject, nnd for that purpose they have appointed as their respec- tive Plenipotentiaries: The PRESIDENT OF THE UNITED STATES of AMElllCA, Mr. Walter E. EDGE, Ambassa- dor Extraordinary and Plenipo- tentiary of the United States of America to France. The PRESIDEl'<T OF THE FUENCH REPUBLIC, }.,{, Andre TARDIEU, :Member of the House of Representatives, President of the Council of Min- isters, ~1inister for Forei~n Af- fairs, Officer of the Legion of Honour, who, having communicated to one another t,heir full powers found in good and due form, have agreed upon the following articles: ARTICLE I Le PUESIDENT des ETATS-UNIS d'AMERIQUE et Ie PRESIDENT de la REPUBLIQUE FRANCAISE, ani- mes du desir de regler certaines questions relatives aux doubles impositions, ont decide de con- clure une Convention speciale et ont nomme a cet effet pour leurs Plenipotentiaires: Le PRESIDENT des ETATS-UNIS d'AMERIQUE: ~f. Walter E. EDGE, Ambassa- deur Extraordinaire et Plenipo- tentiaire des Etats-Unis d'Ameri- que en France. Le PRESIDEXT DE LA REPt:- BLIQUE FRANCAISE: M. Andre TARDIEU, Depute, President du Conseil , ~.finistre des Affaires Etrangeres, Officier de la Legion d'Honneur, les9.ue1s, apres avoir cchange leurs plems pouvoirs reconnus en bonne et due forme, sont con- venus recipro quement des dis- positions suivantes: ARTICLE I Contracting Powpr.;, I'lenipotentiarie. -. Enterprises of one of the con- Lcs entreprises de I'un des Industrial profits nontaxable exrept allo· tracting States are not subject to Etats contractants ne sont sou- cations to capital. etc. taxation by the other contracting mises a l'impot de l'autre Etat