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![handle is hein.usccsset/usconset50036 and id is 1 raw text is: AUTHENTICATED
U.S. OVERNMENT
INFORMATION
Gp
111TH CONGRESS SEAEExEc. REPT.
1st Session SENATE 111-1
PROTOCOL AMENDING THE CONVENTION BETWEEN THE
GOVERNMENT OF THE UNITED STATES OF AMERICA
AND THE GOVERNMENT OF THE FRENCH REPUBLIC
FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE
PREVENTION OF FISCAL EVASION WITH RESPECT TO
TAXES ON INCOME AND CAPITAL (TREATY DOC. 111-4)
DECEMBER 1, 2009.-Ordered to be printed
Mr. KERRY, from the Committee on Foreign Relations,
submitted the following
REPORT
[To accompany Treaty Doc. 111-4]
The Committee on Foreign Relations, to which was referred the
Protocol Amending the Convention between the Government of the
United States of America and the Government of the French Re-
public for the Avoidance of Double Taxation and the Prevention of
Fiscal Evasion with Respect to Taxes on Income and Capital,
signed at Paris on August 31, 1994, as Amended by the Protocol
signed on December 8, 2004, signed January 13, 2009, at Paris, to-
gether with a related Memorandum of Understanding, signed Jan-
uary 13, 2009 (the Protocol) (Treaty Doc. 111-4), having consid-
ered the same, reports favorably thereon with one declaration and
one condition, as indicated in the resolution of advice and consent,
and recommends that the Senate give its advice and consent to
ratification thereof, as set forth in this report and the accom-
panying resolution of advice and consent.
CONTENTS
Page
I. P u rpose ........................................................................................................... 2
II. B ackground .................................................................................................... 2
III. M ajor Provisions ............................................................................................ 2
IV . E ntry Into Force ........................................................................................... 3
V. Im plem enting Legislation ............................................................................. 3
V I. Com m ittee A ction ......................................................................................... 4
VII. Committee Recommendation and Comments ............................................. 4
VIII. Text of Resolution of Advice and Consent to Ratification .......................... 5
IX. Annex 1.- Technical Explanation ............................................................... 9
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