DOUBLE TAXATION HEARINGS Congress, Tena & DEFORE A SUBCOMMITTEE OF THE COMMITTEE ON FOREIGN RELATIONS UNITED STATES SENATE EIGHTIETH CONGRESS FIRST SESSION ON Executive A CONVENTION WITH FRANCE ON DOUBLE TAXATION CARD DIVISION JANUARY 30, FEBRUARY 6, AND APRIL 17, 1947 61235 Printed for the use of the Committee on Foreign Relations COMMITTEE ON FOREIGN RELATIONS ARTHUR H. VANDENBERG, Michigan, Chairman ARTHUR CAPPER, Kansas TOM CONNALLY, Texas FRANCIS O. WILCOX, Chief of Staff II CONVENTION WITH FRANCE ON DOUBLE TAXATION THURSDAY, JANUARY 30, 1947 UNITED STATES SENATE, SUBCOMMITTEE OF THE COMMITTEE ON FOREIGN RELATIONS, Washington, D. C. The committee met, pursuant to call, at 10 a. m., in the committee room, the Capitol, Senator Wallace H. White, Jr. (chairman of the subcommittee) presiding. Present: Senators White (chairman of the subcommittee) and Smith. Also present: Eldon P. King, Special Deputy Commissioner, Bureau of Internal Revenue; Frederick Livesey, Office of Financial and Development Policy, Department of State; and Colin F. Stam, Joint Committee on Internal Revenue Taxation. (The committee met to consider Executive A, a convention with France on double taxation, Paris, France, October 18, 1946.) (Executive A reads as follows:) [S. Executive A, 80th Cong., 1st sess.] MESSAGE FROM THE PRESIDENT OF THE UNITED STATES, TRANSMITTING THE CONVENTION BETWEEN THE UNITED STATES OF AMERICA AND FRANCE, SIGNED AT PARIS ON OCTOBER 18, 1946, FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF EVASION IN THE CASE OF TAXES ON ESTATES AND INHERITANCES, AND FOR THE PURPOSE OF MODIFYING AND SUPPLEMENTING CERTAIN PROVISIONS OF THE CONVENTION BETWEEN THE Two GOVERNMENTS RELATING TO INCOME TAXATION SIGNED AT PARIS OF JULY 25, 1939 (January 10, 1947, convention was read the first time and the injunction of secrecy was removed therefrom; the convention was referred to the Committee on Foreign Relations and, together with the message of transmittal and the accompanying report, was ordered to be printed for the use of the Senate) To the Senate of the United States: THE WHITE HOUSE, January 10, 1947. With a view to receiving the advice and consent of the Senate to ratification, I transmit herewith the convention between the United States of America and France, signed at Paris on October 18, 1946, for the avoidance of double taxation and the prevention of evasion in the case of taxes on estates and inheritances, and for the purpose of modifying and supplementing certain provisions of the convention between the two Governments relating to income taxation signed at Paris on July 25, 1939. I also transmit for the information of the Senate the report by the Secretary of State with respect to the convention. The convention has the approval of the Department of State and the Treasury Department. HARRY S. TRUMAN. (Enclosures: (1) Report of the Secretary of State; (2) convention of October 18, 1946, between the United States and France for the avoidance of double taxation.) 1 |