France Tax Agency Posts Synthesized Text of DTA, Protocol With Azerbaijan

The French General Directorate of Public Finance April 15 posted online a synthesized text of the 2001 DTA and protocol with Azerbaijan, and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force Jan. 1, 2025. The MLI applies from: 1) Jan. 1, 2025, for withholding taxes; and 2) taxable periods beginning on or after July 1, 2025, for all other taxes. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [France, General Directorate of Public Finance, 04/15/26]

Reference: View Synthesized ...