Page:United States Statutes at Large Volume 59 Part 2.djvu/231

 TREATIES bonds), loans, deposits and current accounts; (c) Dividends and other in- come from shares in a corporation; (d) Rentals or royalties arising from leasing personal prop- erty or from any interest in such property, including rentals or royalties for the use of, or for the privilege of using, patents, copyrights, secret processes and formu- lae, goodwill, trade marks, trade brands, franchises and other like property; (e) Profit or loss from the sale or exchange of capital assets. Subject to the provisions of this Convention the income referred to in paragraphs (a), (b), (c), (d) and (e) shall be taxed separately or together with industrial and commercial profits in accordance with the laws of the contracting States. ARTICLE 4. American enterprises having permanent establishments in France are required to submit to the French fiscal administration the same declarations and the same justifications, with respect to such establishments, as French enterprises. The French fiscal administra- tion has the right, within the provisions of its national legisla- tion and subject to the measures of appeal provided in such legisla- thecaires comprises), em- prunts, d6p6ts et comptes courants; (c) Dividendes et autres reve- nus provenant des actions dans une societe (corpora- tion); (d) Loyers ou participations (royalties) provenant de la location de propriete per- sonnelle ou d'un inter8t quelconque dans une telle propri6t6, y compris les loyers ou participations (royalties) pour l'usage, ou pour le privilege d'usage de brevets, droits d'auteur, proc6d6s et formules se- crets, clientele (goodwill), marques d6posees, marques de commerce (trade brands), concessions (franchises) et autres droits analogues; (e) Profits ou pertes provenant de la vente ou de l'echange des capitaux (capital as- sets). Sous reserve des dispositions de la presente Convention, les revenus vis6s sous les paragraphes (a), (b), (c), (d), (e), sont taxes s6par6ment ou avec les b6enfices industriels et commerciaux confor- mement aux lois de chacun des Etats contractants. ARTICLE 4. Les entreprises americaines qui possedent des etablissements stables en France sont tenues de fournir a l'Administration fiscale francaise les memes justifications, en ce qui concerne lesdits etablisse- ments, que les entreprises fran- gaises. L'Administration fiscale fran- gaise a le droit, dans la limite des dispositions de sa legislation na- tionale et sous reserve des recours prevus par cette legislation, d'ap- Declarations and Justifications. Corrections. [59 STAT.

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