পাতা:বাংলাদেশ গেজেট, অতিরিক্ত, জানুয়ারি ৩, ১৯৮৯.pdf/২

olo বাংলাদেশ গেজেট, অতিরিক্ত, জনিয়ারী ৩, ১৯৮৯ - == The Government of the People's Republic of Bangladesh and The Government of the French Republic desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows : ARTICLE 1 PERSONAL SCOPE This Convention shall apply to persons who are residents of one or both of the States. ARTICLE 2 TAXES COWERED 1. This Convention shall apply to taxes on income imposed on behalf of a State or of its local authorities, irrespective of the manner in which they are lcwied. 2. There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which the Convention shall apply are: (a) in the case of France: (i) the income tax: (ii) the corporation tax; including any withholding tax, prepayment (precompte) or advance payment with respect to the aforesaid taxes (hereinafter referred to as “French tax"); --- - (b) in the case of Bangladesh: the income tax (hereinafter referred to as “Bangladesh tax"). 4. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the States shall notify each other of substantial changes which have been made in their respective taxation laws.