France has published Decree No. 2024-227 of 14 March 2024 in the Official Gazette, which concerns an exchange of notes signed with Saudi Arabia on the renewal of the 1982 tax treaty between the two countries. As provided by Article 20 (Entry Into Force and Termination), the treaty initially applied for a period of five years, with the option for further extension for five-year periods. Previously extended to 31 December 2023, the exchange of notes provides for a further five-year extension o…