DT7261 - Double Taxation Relief Manual: Guidance by country: France: Admissible taxes

The following French taxes are admissible for credit in the UK under the convention:

  • the income tax (l바카라 사이트™impĂ´t sur le revenu)
  • the corporation tax (l바카라 사이트™impĂ´t sur les sociĂ©tĂ©s)
  • the social contribution on corporation tax (la contribution sociale sur l바카라 사이트™impĂ´t sur les sociĂ©tĂ©s)
  • the tax on salaries (la taxe sur les salaires)
  • the Solidarity levy (Prelevement de Solidarite)

The following French taxes are inadmissible for credit in the UK under the convention:

  • The 바카라 사이트ścontributions sociales gĂ©nĂ©ralisĂ©es바카라 사이트ť
  • The 바카라 사이트ścontributions pour le remboursement de la dette sociale바카라 사이트ť (see Article 24(2)(c))

The following taxes were deemed to be inadmissible during the period in which the previous convention was in effect:

  • trade tax (taxe professionnelle)
  • tax for the expenses of Chambers of Agriculture (taxe pour frais de chambres d바카라 사이트™agriculture)
  • contribution to the supplementary fund for agricultural social benefits (taxe perçue au profit du budget annexe des prestations sociales agricoles)
  • special levy on financial institutions (contribution annuelle des institutions financières) introduced by the finance law of 1977
  • wealth tax (Impot de solidaritĂ©sur la fortune) introduced 1 January 1989
  • payments by way of annual minimum tax (imposition forfaitaire annuelle) which are not set off against Corporation Tax