Page:United States Statutes at Large Volume 59 Part 2.djvu/247

 TREATIES law of the United States of America or of any State or Territory of the United States of America. (e) The term "French enterprise" is defined in the same manner, mutatis mutandis, as the term "United States enterprise". IV The term "life annuities" re- ferred to in Article 8 of this Con- vention means a stated sum pay- able periodically at stated times during life, or during a specified number of years to the person who has paid the premiums or a gross sum for such an obligation. V "French enter- prise." Citizens and corporations or other entities of one of the con- tracting States within the other contracting State shall not be sub- jected as regards the taxes referred to in the present Convention, to the payment of higher taxes than are imposed upon the citizens or corporations or other entities of such latter State. VI The provisions of the present Convention shall not be con- strued to restrict in any manner any exemption, deduction, credit, allowance, or other advantage ac- corded by the laws of one of the contracting States in the deter- mination of the tax imposed by such State. VII Documents and information contained therein, transmitted under the provisions of this Con- Les citoyens et societes ou autres collectivit6s de l'un des Etats contractants ne seront pas soumis dans l'autre Etat, en ce qui concerne les imp6ts vises par la presente Convention, a des droits plus 6leves que ceux im- poses aux citoyens et societes ou autres collectivites de ce dernier Etat. VI Les dispositions de la presente Convention ne restreignent pas les exemptions, deductions, r&duc- tions (credits) abattements ou autres avantages accordts par la legislation de l'un des Etats con- tractants dans la determination de l'imp6t percu par cet Etat. VI Les documents et lea renseigne- ments y contenus, tranmis con- form6ment aux dispositions de la Etats-Unis d'Am6rique ou d'un Etat ou Territoire des Etats-Unis d'Amerique. (e) L'expression "entreprise franq- aise" se d6finit de la meme fagon, mutatis mutandis, que l'expression "entreprise am6ri- caine". IV L'expression "rentes viageres" employee dans l'article 8 de la pr6sente Convention d6signe une somme determinee payable p6rio- diquement a des epoques d6ter- minees pendant la vie d'une per- sonne ou pendant un nombre determine d'annees, A la condi- tion que ce soit cette personne qui ait pay6 les primes ou vers6 le capital correspondant Acette obli- gation. V "Life annuities." Ante, p. 888 Taxes on citizens, etc., of other State, restriction. Exemptnms, etc. Publication, etc. of documents and inlor- mation, nrtricion. [59 STAT.

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