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France Publishes Synthesized Text of Tax Treaty with Monaco as Impacted by BEPS MLI

07 October 2019

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Treaty Development

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France-Monaco

The French General Directorate of Public Finance has published the synthesized text of the 1963 tax treaty with Monaco as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The text is intended to facilitate the reading of the treaty as impacted by the MLI based on the reservation and notifications deposited by France and Monaco on 26 September 2018 and 10 January 2019, respectively. It is not a substitute for the authentic texts of the treaty and the MLI, which remain the only applicable legal instruments. As provided in...