Treaty between United Kingdom and France enters into force

The income tax treaty and protocol between the United Kingdom and France, signed on 19 June 2008, entered into force on 18 December 2009. The new treaty generally applies for France from 1 January 2010. For the United Kingdom, the treaty applies from 1 April 2010 for corporate taxes and from 6 April 2010 for income and capital gains taxes. From these dates, the new treaty generally replaces the United Kingdom-France income tax treaty of 22 May 1968, as amended by the 1971, 1973,…