The protocol to the 1971 income tax treaty between France and Portugal entered into force on 1 December 2017. The protocol, signed 25 August 2016, makes the following changes: Amends Article 2 (Taxes Covered) with respect to both countries; Amends the term "competent authorities" for both countries under Article 3 (General Definitions); Replaces Article 20 (Government Services); Replaces Article 27 (Exchange of Information); Adds Article 27 bis (Assistance in the Collection of Taxes); and Adds Article 31 bis (Limitation on Benefits). The protocol is the first to amend the treaty and generally applies from 1 January 2018. However, the provisions...