The second amending protocol and the Memorandum of Understanding, signed on 13 January 2009, to the United States-France income and capital tax treaty of 31 August 1994 as amended by the 2004 protocol, entered into force on 23 December 2009. The protocol generally applies from 1 January 2009 for withholding taxes and from 1 January 2010 for other taxes.

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