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

Oct. 5, 2022, 5:00 AM

The French General Directorate of Public Finance Oct. 3 posted online a synthesized text of the 1974 DTA and protocol with Thailand and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force July 1. The MLI applies from Jan. 1, 2023, for withholding taxes and 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, 10/03/22]

Reference: View Synthesized Text of France-Thailand DTA and Protocol, MLI. View Index.