France/USA: treaty withholding on IP royalties to be abolished

France and the USA have amended their tax treaty; amongst the amendments is the removal of withholding of tax on royalties for the use of intangible property.   The change will come into force with effect from 1st January in the year in which both countries ratify the amendment – if they get a move on,  royalties paid this year could be covered.

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Related posts:

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  3. India: cap on royalties removed
  4. China: royalties and tax treaties
  5. EU: consultation on taxing cross-border royalties

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