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France Announces Termination of Tax Treaty with Mayotte

16 June 2016

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Treaty Development

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France-Mayotte

On 8 June 2016, the French tax authority announced that the income tax treaty with Mayotte has been terminated. The treaty, originally signed with Comoros in 1970, was terminated effective 1 January 1992, but remained in effect in respect of Mayotte. The termination in respect of Mayotte is due to the change in Mayotte's status from a French overseas territory to an overseas department and is generally effective from 1 January 2014.