The French General Directorate of Public Finance recently issued guidance regarding the end of the application of the 1995 tax treaty with Niger. As previously reported, the treaty ceased to apply (was suspended) from 5 June 2024 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 5 June 2024. The treaty still applies to income acquired (accrued) up to 4 June 2024, even if paid after that date. For this purpose, the guidance explains in what cases the following income types are considered...