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The Isle of Man’s agreement with France for the avoidance of double taxation with respect to enterprises operating ships or aircraft in international traffic will enter into force on 14 January 2012. The agreement was one of two tax co-operation agreements with France signed in Douglas on 26 March 2009 by Mr. Eric Woerth, the then French Secretary of State for the Budget, Public Accounts and Civil Service, and the then Treasury Minister, Mr. Allan Bell MHK.

Both agreements were ratified at the April 2009 sitting of Tynwald. France completed its ratification procedures in relation to the first agreement, a tax information exchange agreement (TIEA), in 2009 and as a consequence that agreement entered into force on 4 October 2010.

The Embassy of the French Republic in London has now confirmed that France has completed its own ratification procedures in relation to the second agreement, an agreement for the avoidance of double taxation with respect to enterprises operating ships or aircraft in international traffic. – www.gov.im

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