The French General Directorate of Public Finance recently issued guidance regarding the end of the application of the 1965 tax treaty with Burkina. As previously reported, the treaty ceased to apply (was suspended) from 8 November 2023 and will be formally terminated on 1 January 2025. As explained by the guidance, the treaty no longer applies to income acquired (accrued) on or after 8 November 2023. The treaty still applies to income acquired (accrued) up to 7 November 2023, even if paid after that date. For this purpose, the guidance explains in what cases the following income types are considered...