The New France-UK Tax Treaty of 19 June 2008

In this article, the author discusses the new France-UK tax treaty, signed on 19 June 2008, which will replace the 1968 tax treaty. The author outlines the complexities of the negotiation process, including a 2004 version of the treaty that was signed but did not enter into force, and provides a detailed analysis of each article, including a comparison with the existing treaty and the OECD Model.