Exchange of Notes. Treaty Series No. 15 (1964)

Transcription

1 DOUBLE TAXATION 3 Treaty Series No. 15 (1964) Exchange of Notes between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the French Republic extending to the Federation of Rhodesia and Nyasaland the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Paris on December 14, I950 Paris, November 5, 1963 Presented to Parliament by the Secretary of State for Foreign Affairs: ' by Command of Her Majesty March 1964 Cmnd LONDON HER MAJESTY'S STATIONERY OFFICE EIGHTPENCE NET

2 EXCHANGE OF NOTES BETWEEN THE GOVERNMENT OF TEE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE FRENCH REPUBLIC EXTENDING TO THE FEDERATION OF RHODESIA AND NYASALAND THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITE RESPECT TO TAXES ON INCOME SIGNED AT PARIS ON DECEMBER 14, 1950 No. I Her Majesty s Ambassador at Paris to the Minister for Foreign Affairs of the French Republic _---. British Embassy, Monsieur le Ministre, Paris, November 5, With reference to the Convention between the United Kingdom of Great Britain and Northern Ireland and France for the Avoidance of Doubleru~u..v..-uuuu--rr.r--l-rorri~~~~~LI-,-~,s~a~-I3.VaSlOn-witn-respect~to~l axes-on~ Income, signed at Paris on the 14th of December, 1950,( ) I have the honour to propose on behalf of the Government of the United Kingdom that, in accordance with the provisions of Article XXIII, the abovementioned Convention should be extended to the Federation of Rhodesia and Nyasaland in the manner, subject to the modifications, and with effect from the dates -specified in the Annex to the present Note.(z) If the foregoing.proposal is acceptable to the French Government, I have the honour to suggest that the present Note with its Annex, and Your Excellency s reply to that effect. should be regarded as constituting the Agreement reached between the two Governments in this matter. I avail. etc. PIERSON DIXON. ANNEX I. APPLICATION (I) The Convention of 14th of December. 1950, as modified by the present Annex shall apply- (a) as if the Contracting Patties were, the Government of France and the Government of the Federation of Rhodesia and Nyasaland: (b) as if the t&m I United Kingdom (except where the context otherwise required) meant the Federation of Rhodesia and Nyasaland: and (c) as if the taxes concerned in the Federation of Rhodesia and Nyasaland were the Income Tax, Supertax and Undistributed Profits Tax. (1) Treaty Series No. 74 (1951). Cmd (a) By a further Exchange of Notes dated December 31, 1963, it was agreed with the French Ministry of Foreign AEairs that this extension should be regarded as continuing in force in relation to Southern Rhodesia. Northern Rhodesia and Nyasaland individually,on the-dissolirtion of the Federation and that references therein to the Federation should be co?stned accordingly

3 (2) When the last of those measures shall have been taken in France and in the Federation of Rhodesia and Nyasaland necessary to give the present extension the force of law in France and in the Federation the present extension shall have effect--( ) (a) in France as respects taxes charged in respect of the year 1962 and subsequent years; (b) in the Federation of Rhodesia and Nyasaland as respects tax on the profits derived from operating ships or aircraft. for the year of assessmen! beginning on 1st of April, 1953, and for subsequent years of assessment, and, as respects tax on all other income, for the year of assessment beginning on 1st of April, and for subsequent years of assessment. (3) The French Government shall inform the Government of the United Kingdom in writing when the last of the measures necessary, as indicated in paragraph (2). have been taken in France. The Government of the United Kingdom shall inform the French Government in writing when the last of the measures necessary, as indicated in paragraph (2), have been taken in the Federation of Rhodesia and Nyasaland. (4) The present extension shall remain in force indefinitely but either of the Contracting Parties may. on or before the 30th of June in any calendar year not earlier than the year give to the other Contracting Party through the diplomatic channel written notice of termination and in such event the present extension shall cease to have effect- (a) in France as respects taxes charged in respect of any year following the calendar year during which the notice is given; (b) in the Federation of Rhodesia and Nyasaland as respects tax for any year of assessment beginning on or after the first day of April in the calendar year next following the date of such notice. 11. MODIFICATIONS I The Convention of 14th of December, shall apply with the modifications that- (1) the words shall be exempt from United Kingdom Surtax in Article IX shall be understood as though they read shall not be liable to tax in the Federation of Rhodesia and Nyasaland at a rate in excess of the rate applicable to a company ; and (2) Article XI11 shall apply to remuneration, including pensions. paid by or out of funds created by the Government of each of the Territories constituting the Federation. to any individual in respect of services rendered to that Government in the discharge of governmental functions as it applies to similar payments by or out of funds created by the Government of the Federation. (9 By a notification dated December 17, 1963, the French Government informed the United Kingdom Government that these measures had been taken in FranEc. By a similar notification dated December , the United Kingdom informed the French Government that the necessary measures were taken in the Federation of Rhodesia and Nyasaland on December 9, A 2

4 No. 2 The Minister for Foreign Affairs of the French Republic to Her Majesty's Ambassador at Paris Monsieur I'Ambassadeur, Paris, le 5 novernbre, Par lettre en date de ce jour accompagnie de son annexe dont la traduction figure ci-apris, vous avez bien voulu me faire savoir ce qui suit: "Me rtftrant h la convention entre le Royaume-Uni de Grande- Bretagne et d'irlande du Nord et la France tendant h tviter la double imposition et i privenir I'ttvasion fiscale en matikre &imp& sur le revenu. signie i Paris le 14 dtcembre 1950, j'ai l'honneur, au nom du Gouvernement du Royaume-Uni, de proposer, conformtment aux dispositions de son article XXIII, que les dispositions en soient itendues a la Ftdiration de Rhodtsie et du Nyassaland, conformtment & I'Annexe & la prisente lettre et sous riserve des modifications et h compter des dates qui y sont indiquies. Pour le cas oh cette DroDosition aerierait au Gouvernement francais. les deux Gouvernernents en cette matibe. * ANNEXE I. APPLICATION (1) La Convention du 14 dkembre 1950, telle qu'elle est modifitc par la presente annexe, sera applicable: (a) comme si les Parties Contractantes itaient le Gouvernement fragais et le Gouvemement de la Fidtration de Rhodisie et du Nyassaland; (b) comme si le terme '' Royaume-Uni ''. & moins que le contexte ne I'exige autrement. dtsignait la Ftdiration de RhodCsie et du Nyassaland: (c) comme si les imp& vis& dans la Fidtration de Rhodisie et du Nyassaland ttaient l'imp6t sur le revenu, la supertaxe et l'imp8t sur les binifices non distributs. (2) Lorsque toutes les mesures nicessaires pour donner a la prtsentc extension force de loi en France et dans la Ftdtration auront kt6 prises en France et dans la Ftdtration de Rhodtsie et du Nyassaland, la prisente extension produira ses effets; (a) en France. pour I'ttablissement des imp& exigibles au titre de I'annee 1962 et des anntes subsiquentes, et (b) dans la Federation de Rhodtsie et du Nyassaland : --en ce qui concerne I'ttablissement des imp& frappant les btnefices provenant de l'exploitation de navires ou d'atronefs, pour l'annte d'imposition commenqant le 1" avril ainsi que pour les anntes d'imposition subsiquentes. 4

5 I I ' I -en ce qui concerne l'etablissement des impbts frappant tous les autres revenus, pour I'annte d'imposition commenpnt le 1" avril 1962 ainsi que pour les ann& d'imposition substquentes. (3) Le Gouvernement frangais informera par tcrit le Gouvernement du Royaume-Uni lorsque toutes les mesures ntcessaires vistes au paragraphe (2) auront ete prises en France. Le Gouvernement du Royaume-Uni informera par ecrit le Gouvernement franpis lorsque toutes les mesures ntcessaires vistes au paragraphe (2). auront ttd prises dans la Ftdtration de RhodCsie et du Nyassaland. (4) La prtsente extension demeurera en vigueur sans limitation de durte mais I'une ou I'autre des Parties Contractantes pourra,?i partir de 1966, et au plus tard le 30 juin de chaque annte civile, notifier par hit?i I'autre Partie Contractante, par la voie diplomatique, qu'elle y met fin. Dans ce cas, la prtsente extension cessera d'avoir effet : (a) en France, pour I'itablissement des imp& afferents aux anntes posttrieures?i I'annte civile au cows de laquelle la notification sera intervenue; (b) dam la FMtration de Rhodtsie et du Nyassaland, pour I'ttablissement de I'impBt afferent aux ann& d'imposition commengant le 1" avril ou aprhs le lor avril de I'annte civile suivant immediatement la date d'une telle notification. 11. MODIFICATIONS La Convention du 14 dkembre 1950 s'appliquera avec les modifications suivantes : (1) Les termes "sont exempts de la surtaxe du Royaume-Uni" figurant & I'article IX de la Convention seront interprttts comme signifiant " ne sont pas passibles de l'impbt dans la Ftdtration de Rhodtsie et du Nyassaland?i un taux suptrieur?i celui qui est applicable & une socittt ": et. (2) I'article XI11 sera applicable aux rtrnuntrations y compris les pensions, verstes par le Gouvernement de chacun des territoires constituant la Ftdtration ou sur des fonds cries par le Gouvernement de chacun desdits territoires, & toute personne en wntrepartie de services rendus audit Gouvernement dam I'exercice de fonctions officielles. de mime qu'il s'applique aux payements similaires effectuts par le Gouvernement de la Federation ou sur des fonds crtts par ledit Gouvernement." ' J'ai I'honneur de porter?i la connaissance de Votre Excellence que les termes de la lettre qui prtckde et de son annexe renwntrent I'agrdment du Gouvernement franpis. Cek-ci et la pftsente rtponse constituent I'aard rechercht par nos deux Gouvernements. Veuillez agrkr. etc. 5 I. :. FR. LEDUC.

6 [Translation of No. 21 Monsieur VAmbassadeur, Paris. November 5, By a letter of today's date accompanied by an annex, the translation of which is given below, you have informed me as follows : [As in No. I] I have the honour to inform Your Excellency that the terms of the preceding letter and its Annex are acceptable to the French Government and together with this reply constitute an Agreement between our two Governments. Please accept. etc. FR. LEDUC..- Printed in England and published by HER MAJESTY'S STATIONERY OPFlCE 1980L Wt. 1027/372 K12 3/64 F.0.P