On 18 June 2009, the exchange of notes between France and Saudi Arabia, signed on 27 November 2008 and 30 December 2008, in which the two states agreed to extend for 5 years the period of the application of the France-Saudi Arabia income, capital and inheritance tax treaty of 18 February 1982, as amended by the 1991 protocol, was published in the French Official Journal No. 141 of 2…