Page:United States Statutes at Large Volume 59 Part 2.djvu/240

 59 STAT.] FRANCE-DOUBLE TAXATION-JULY 25, 1939 laws, that may be of use to the authorities of the other State in the assessment of the said taxes. Such information shall be ex- changed between the competent authorities of the contracting States in the ordinary course or on request. ARTICLE 21. In accordance with the preced- ing Article, the competent author- ities of the United States of America will transmit to the com- petent authorities of France, as regards any person, corporation or other entity (other than a citizen, corporation or other entity of the United States of America) having an address in France and deriving from sources within the United States of America rents, dividends, interest, royalties, income from trusts, wages, salaries, pensions, annuities, or other fixed or deter- minable periodical income, the name and address of such person, corporation or other entity as well as the amount of such income. The competent authorities of France will transmit to the com- petent authorities of the United States of America, as regards any person, corporation or other entity (other than a citizen, corporation or other entity of France) having an address in the United States of America and deriving from sources within France rents, dividends, interest, royalties, income from trusts, wages, salaries, pensions, annuities, or other fixed or deter- minable periodical income, the name and address of such person, corporation or other entity as well as the amount of such income. Etat pour l'6tablissement desdits imp6ts. Ces renseignements seront 6changes d'office ou sur demande entre les autorites comp6tentes des deux Etats contractants. ARTICLE 21. Conform6ment P'article qui pr6cede, les autorites comp6tentes des Etats-Unis d'Am6rique trans- mettront aux autorites competen- tes de la France, en ce qui concerne toute personne, soci6t6 ou collec- tivit6 (autre qu'un citoyen, so- ci6t6 ou collectivit6 des Etats-Unis d'Amerique) ayant une adresse en France et b6n6ficiant de revenus immobiliers, dividendes, interets, "royalties", produits de trusts, traitements, salaires, pensions, ren- tes viageres ou autres revenus per- iodiques, fixes ou variables (deter- minable) ayant leur source aux Etats-Unis d'Amerique, les nom et adresse de cette personne ainsi que le montant desdits revenus. Les autorites competentes de la France transmettront aux auto- rites competentes des Etats-Unis d'Amerique, en ce qui concerne toute personne, soci6te ou collec- tivite (autre qu'un citoyen fran- gais, soci6t6 ou collectivite fran- gaise) ayant une adresse aux Etats-Unis d'Am6rique et b6n& ficiant de revenus immobiliers, dividendes, int6rets, redevances, traitements, salaires, pensions, rentes viageres ou autres revenus periodiques, fixes ou variables ayant leur source en France, les nom et adresse de cette personne, ainsi que le montant desdits revenus. 66847°--47-PT. I- - 15 905

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