Exchange of Notes - UK Treaties Online

DOUBLE
TAXATION
Treaty Series No. 15 (1964)
Exchange of Notes
3
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
LONDON
HER MAJESTY'S STATIONERY OFFICE
E I G H T P E N C E NET
Cmnd. 2254
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, 1963.
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
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 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.
I.
‘I
“Treaty Series No. 74 (1951)”. Cmd. 8349.
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
(1)
(a)
(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, 1962. 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 1966. 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, 1950. 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.
(9By 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 31. 1963, the United Kingdom informed
the French Government that the necessary measures were taken in the Federation of
Rhodesia and Nyasaland on December 9, 1963.
3
3534
A 2
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, 1963.
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 GrandeBretagne 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 1953. ainsi
que pour les anntes d'imposition subsiquentes.
4
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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.
'
I
(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 h i t
?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 ' a a r d
rechercht par nos deux Gouvernements.
Veuillez agrkr. etc.
5
:.
I
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FR. LEDUC.
[Translation of No. 21
Monsieur VAmbassadeur,
Paris. November 5, 1963.
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
H E R MAJESTY'S STATIONERY O P F l C E
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