ANNEXE - RPPM - États hors Union Européenne liés à la France par une convention fiscale qui comporte une clause de non-discrimination relative aux établissements stables (version en vigueur au 1er décembre 1997)
Argentine |
(art. 25, § 3) |
Bangladesh |
(art. 24, § 3) |
Brésil |
(art. 24, § 3) |
Bulgarie |
(art. 21, § 2) |
Canada |
(art. 24, § 2) |
Chine |
(art. 23, § 2) |
Chypre |
(art. 26, § 4) |
Congo |
(art. 26, § 4) |
République de Corée |
(art. 24, § 2) |
Égypte |
(art. 25, § 4) |
Équateur |
(art. 24, § 2) |
États-Unis |
(art. 24, § 2) |
Finlande |
(art. 24, § 4) |
Hongrie |
(art. 25, § 2) |
Indonésie |
(art. 25, § 2) |
Iran |
(art. 24, § 3) |
Islande |
(art. 24, § 4) |
Israël |
(art. 21, § 4) |
Japon |
(art. 25, § 3) |
Jordanie |
(art. 24, § 3) |
Liban |
(art. 5, § 5) |
Madagascar |
(art. 23, § 4) |
Malaisie |
(art. 24, § 3) |
Malawi |
(art. 22, § 2) |
Malte |
(art. 25, § 2) |
Maroc |
(art. 5, § 4) |
Maurice |
(art. 25, § 3) |
Mexique |
(art. 22, § 2) |
Nigéria |
(art. 24, § 2) |
Norvège |
(art. 25, § 4) |
Pakistan |
(art. 20, § 3) |
Philippines |
(art. 24, § 2) |
Pologne |
(art. 24, § 2) |
Roumanie |
(art. 25, § 4) |
Sénégal |
(art. 5, § 2) |
Singapour |
(art. 25, § 3) |
Sri Lanka |
(art. 22, § 3) |
Suisse |
(art. 26, § 3) |
ex-Tchécoslovaquie |
(art. 26, § 4) |
Thaïlande |
(art. 24, § 3) |
Trinité et Tobago |
(art. 25, § 2) |
Tunisie |
(art. 6, § 4) |
Turquie |
(art. 24, § 2) |
ex-U.R.S.S. |
(art. 13, § 2) |
ex-Yougoslavie |
(art. 24, § 4) |
Zambie |
(art. 22, § 2) |