Page:United States Statutes at Large Volume 59 Part 2.djvu/238

This page needs to be proofread.

59 STAT.] FRANCE-DOUBLE TAXATION-JULY 25, 1939 ARTICLE 17. The American corporations sub- ject to the provisions of Article 3 of the Decree of December 6, 1872 who were not placed under the special regime established by Ar- ticles 5 and 6 of the Convention for the avoidance of double in- come taxation between the United States of America and France, signed April 27, 1932, may, during a new period of six months from the date of the entry into force of the present Convention, exercise with reference to past years, the option provided in those two articles under the con- ditions which they prescribe. Moreover, the American corpo- rations contemplated in the third paragraph of Article 10 of the Convention of April 27, 1932, may be admitted to benefit from the provisions of that paragraph, when the tax has not yet been paid, if the latter was not found to be pay- able, prior to May 1, 1930, by a definitive judicial decision or if such decision has been the subject of an appeal in cassation. ARTICLE 18. Any United States income tax liability remaining unpaid as at the effective date of this Conven- tion for years beginning prior to January 1, 1936 of any individual resident of France (other than a citizen of the United States of America) or of a French corpora- tion may be adjusted by the Com- missioner of Internal Revenue of the United States of America, on the basis of the provisions of the United StatesRevenueActof 1936. How- ever, no adjustment will be made more than two years subsequent to the effective date of this Con- vention unless the taxpayer files a ARTICLE 17. Les soci6t6s am6ricaines qui sont rest6es assujetties aux pre- scriptions de l'article 3 du d6cret du 6 d6cembre 1872 pourront, pendant un nouveau d6lai de six mois A compter de l'entree en vigueur de la pr6sente Conven- tion, etre autoris6es a exercer, pour le passe, l'option prevue par les articles 5 et 6 de la Convention pour 6viter les doubles impositions entre la France et les Etats-Unis d'Am6rique, signee le 27 avril 1932, dans les conditions stipulees par ces dispositions. D'autre part, les societes am6ri- caines vis6es au 3eme alin6a de l'article 10 de la Convention du 27 avril 1932 pourront etre admises a beneficier des dispositions de cet alinea, lorsque l'imp6t n'aura pas encore ete acquitte, si l'exigibilit6 de ce dernier n'a pas ete constatee, avant le ler mai 1930, par une decision de justice definitive ou si cette decision a fait l'objet d'un recours en cassation. ARTICLE 18. Toute dette d'imp6t sur le revenu americain relative aux an- nees ant6rieures au ler janvier 1936, non payee a la date d'entree en vigueur de la presente Conven- tion par une personne (autre qu'un citoyen des Etats-Unis d'Ameri- que) residant en France ou par une soci6te ou autre collectivit6 fran- gaise peut 8tre ajust6e par le "Commissioner of Internal Re- venue" des Etats-Unis d'Am6ri- que sur la base des dispositions du "United States Revenue Act" de 1936. Toutefois, aucun ajuste- ment ne sera fait au dels d'un ddlai de deux ans A compter de la 49 Stat. 3145. 49 Stat. 3149. Adjustment of un- paid taxes. 49 Stat. 1648. 903