Country-by-Country Withholding Tax Table
Overview
This page provides a complete, jurisdiction-by-jurisdiction overview of withholding tax rules applicable to royalty payments processed through Reprtoir. The objective is to give beneficiaries a precise reference for understanding which withholding rate applies depending on:
- the treaty status between France and the beneficiary’s country
- the required documentation
- the default statutory or NCST rate
This table applies to both companies and individuals.
The rates and classifications strictly follow French tax administration rules.
How to Use This Table
This table is designed to determine:
- Which withholding rate applies when royalties are paid to a beneficiary in a specific country.
- Whether a tax treaty is in force, suspended, or nonexistent.
- Whether the country is classified as NCST (Non-Cooperative State or Territory).
- Which documents are required to apply a reduced treaty rate.
If a treaty is in force
A reduced rate applies only if:
- Form 5000 is fully completed and certified
- Form 5003 is completed for the same fiscal year
- IRS Form 6166 is provided (U.S. residents only)
If the beneficiary does not provide these documents, France applies the full 25 percent statutory rate.
If no treaty exists
France applies the 25 percent rate.
No reduction is possible.
If the treaty is suspended or the country is NCST
France applies the mandatory NCST rate of 75 percent.
No documentation can reduce this rate.
| Jurisdiction | Treaty Status | Applicable Rate | Mandatory Documents | BOFiP Reference |
|---|---|---|---|---|
| Afghanistan | No Tax Treaty | 25% | ||
| Åland Islands (Finland) | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-FIN |
| Albania | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ALB |
| Algeria | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-DZA |
| American Samoa (United States) | NCST (No Tax Treaty) | 75% | ||
| Andorra | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-AND |
| Angola | No Tax Treaty | 25% | ||
| Anguilla (United Kingdom) | No Tax Treaty | 25% | ||
| Antigua and Barbuda | NCST (No Tax Treaty) | 75% | ||
| Argentina | Tax Treaty in Force | 18% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ARG |
| Armenia | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ARM |
| Aruba (Netherlands) | No Tax Treaty | 25% | ||
| Australia | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-AUS |
| Austria | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-AUT |
| Azerbaijan | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-AZE |
| Bahamas | No Tax Treaty | 25% | ||
| Bahrain | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-BHR |
| Bangladesh | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-BGD |
| Barbados | No Tax Treaty | 25% | ||
| Belarus | Treaty Suspended | 25% | BOI-INT-CVB-BLR | |
| Belgium | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-BEL |
| Belize | No Tax Treaty | 25% | ||
| Benin | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-BEN |
| Bermuda (United Kingdom) | No Tax Treaty | 25% | ||
| Bhutan | No Tax Treaty | 25% | ||
| Bolivia | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-BOL |
| Bonaire (Netherlands) | No Tax Treaty | 25% | ||
| Bosnia and Herzegovina | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-BIH |
| Botswana | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-BWA |
| Brazil | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-BRA |
| British Indian Ocean Territory (United Kingdom) | No Tax Treaty | 25% | ||
| British Virgin Islands (United Kingdom) | No Tax Treaty | 25% | ||
| Brunei | No Tax Treaty | 25% | ||
| Bulgaria | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-BGR |
| Burkina Faso | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-BFA |
| Burundi | No Tax Treaty | 25% | ||
| Cambodia | No Tax Treaty | 25% | ||
| Cameroon | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-CMR |
| Canada | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-CAN |
| Cape Verde | No Tax Treaty | 25% | ||
| Cayman Islands | No Tax Treaty | 25% | ||
| Central African Republic | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-CAF |
| Chad | No Tax Treaty | 25% | ||
| Chile | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-CHL |
| China | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-CHN |
| Colombia | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-COL |
| Comoros | No Tax Treaty | 25% | ||
| Congo (Republic of) | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-COG |
| Cook Islands (New Zealand) | No Tax Treaty | 25% | ||
| Costa Rica | No Tax Treaty | 25% | ||
| Croatia | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-HRV |
| Cuba | No Tax Treaty | 25% | ||
| Curaçao (Netherlands) | No Tax Treaty | 25% | ||
| Cyprus | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-CYP |
| Czech Republic | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-CZE |
| Denmark | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-DNK |
| Djibouti | No Tax Treaty | 25% | ||
| Dominica | No Tax Treaty | 25% | ||
| Dominican Republic | No Tax Treaty | 25% | ||
| Ecuador | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ECU |
| Egypt | Tax Treaty in Force | 12% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-EGY |
| El Salvador | No Tax Treaty | 25% | ||
| Equatorial Guinea | No Tax Treaty | 25% | ||
| Eritrea | No Tax Treaty | 25% | ||
| Estonia | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-EST |
| Eswatini | No Tax Treaty | 25% | ||
| Ethiopia | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ETH |
| Falkland Islands (United Kingdom) | No Tax Treaty | 25% | ||
| Faroe Islands (Denmark) | No Tax Treaty | 25% | ||
| Fiji | NCST (No Tax Treaty) | 75% | ||
| Finland | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-FIN |
| French Guiana (France) | French Domestic Law | 0% | BOI-INT-CVB-FRA | |
| French Polynesia (France) | French Domestic Law | 0% | BOI-INT-CVB-PYF | |
| Gabon | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-GAB |
| Gambia | No Tax Treaty | 25% | ||
| Georgia | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-GEO |
| Germany | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-DEU |
| Ghana | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-GHA |
| Gibraltar (United Kingdom) | No Tax Treaty | 25% | ||
| Greece | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-GRC |
| Grenada | No Tax Treaty | 25% | ||
| Guatemala | No Tax Treaty | 25% | ||
| Guernsey (United Kingdom) | No Tax Treaty | 25% | ||
| Guinea | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-GIN |
| Guinea-Bissau | No Tax Treaty | 25% | ||
| Guyana | No Tax Treaty | 25% | ||
| Haiti | No Tax Treaty | 25% | ||
| Honduras | No Tax Treaty | 25% | ||
| Hong Kong | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-HKG |
| Hungary | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-HUN |
| Iceland | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ISL |
| India | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-IND |
| Indonesia | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-IDN |
| Iran | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-IRN |
| Iraq | No Tax Treaty | 25% | ||
| Ireland | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-IRL |
| Isle of Man (United Kingdom) | No Tax Treaty | 25% | ||
| Israel | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ISR |
| Italy | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ITA |
| Ivory Coast (Côte d’Ivoire) | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-CIV |
| Jamaica | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-JAM |
| Japan | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-JPN |
| Jersey (United Kingdom) | No Tax Treaty | 25% | ||
| Jordan | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-JOR |
| Kazakhstan | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-KAZ |
| Kenya | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-KEN |
| Kiribati | No Tax Treaty | 25% | ||
| Korea, Republic of (South Korea) | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-KOR |
| Kosovo | No Tax Treaty | 25% | ||
| Kuwait | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-KWT |
| Kyrgyzstan | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-KGZ |
| Laos | No Tax Treaty | 25% | ||
| Latvia | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-LVA |
| Lebanon | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-LBN |
| Lesotho | No Tax Treaty | 25% | ||
| Liberia | No Tax Treaty | 25% | ||
| Libya | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-LBY |
| Liechtenstein | No Tax Treaty | 25% | ||
| Lithuania | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-LTU |
| Luxembourg | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-LUX |
| Macao (China) | No Tax Treaty | 25% | ||
| Madagascar | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MDG |
| Malawi | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MWI |
| Malaysia | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MYS |
| Maldives | No Tax Treaty | 25% | ||
| Mali | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MLI |
| Malta | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MLT |
| Marshall Islands | No Tax Treaty | 25% | ||
| Mauritania | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MRT |
| Mauritius | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MUS |
| Mayotte (France) | French Domestic Law | 0% | BOI-INT-CVB-FRA | |
| Mexico | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MEX |
| Micronesia | No Tax Treaty | 25% | ||
| Moldova | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MDA |
| Monaco | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MCO |
| Mongolia | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MNG |
| Montenegro | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MNE |
| Montserrat (United Kingdom) | No Tax Treaty | 25% | ||
| Morocco | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MAR |
| Mozambique | No Tax Treaty | 25% | ||
| Myanmar | No Tax Treaty | 25% | ||
| Namibia | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-NAM |
| Norfolk Island (Australia) | No Tax Treaty | 25% | ||
| North Korea | No Tax Treaty | 25% | ||
| North Macedonia | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-MKD |
| Northern Mariana Islands (United States) | No Tax Treaty | 25% | ||
| Norway | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-NOR |
| Oman | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-OMN |
| Pakistan | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-PAK |
| Palau | NCST (No Tax Treaty) | 75% | ||
| Palestine | No Tax Treaty | 25% | ||
| Panama | NCST (No Tax Treaty) | 75% | BOI-INT-CVB-PAN | |
| Papua New Guinea | No Tax Treaty | 25% | ||
| Paraguay | No Tax Treaty | 25% | ||
| Peru | No Tax Treaty | 25% | ||
| Philippines | Tax Treaty in Force | 15% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-PHL |
| Pitcairn Islands (United Kingdom) | No Tax Treaty | 25% | ||
| Poland | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-POL |
| Portugal | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-PRT |
| Puerto Rico (United States) | No Tax Treaty | 25% | ||
| Qatar | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-QAT |
| Quebec (Canada) | Tax Treaty in Force | 0% | Certified Form 5000 (by Revenu Québec) + Form 5003 | BOI-INT-CVB-CA-QC |
| Réunion (France) | French Domestic Law | 0% | BOI-INT-CVB-REU | |
| Romania | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ROU |
| Russia | Treaty Suspended (NCST) | 75% | BOI-INT-CVB-RUS | |
| Rwanda | No Tax Treaty | 25% | ||
| Saint Barthélemy (France) | French Domestic Law | 0% | BOI-INT-CVB-BL | |
| Saint Kitts and Nevis | No Tax Treaty | 25% | ||
| Saint Lucia | No Tax Treaty | 25% | ||
| Saint Martin (France) | French Domestic Law | 0% | BOI-INT-CVB-MAF | |
| Saint Pierre and Miquelon (France) | French Domestic Law | 0% | BOI-INT-CVB-SPM | |
| Saint Vincent & the Grenadines | No Tax Treaty | 25% | ||
| Samoa | NCST (No Tax Treaty) | 75% | ||
| San Marino | No Tax Treaty | 25% | ||
| Sao Tome and Principe | No Tax Treaty | 25% | ||
| Saudi Arabia | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-SAU |
| Senegal | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-SEN |
| Serbia | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-SRB |
| Seychelles | No Tax Treaty | 25% | ||
| Sierra Leone | No Tax Treaty | 25% | ||
| Singapore | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-SGP |
| Sint Maarten (Netherlands) | No Tax Treaty | 25% | ||
| Slovakia | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-SVK |
| Slovenia | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-SVN |
| Solomon Islands | No Tax Treaty | 25% | ||
| Somalia | No Tax Treaty | 25% | ||
| South Africa | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ZAF |
| South Sudan | No Tax Treaty | 25% | ||
| Spain | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ESP |
| Sri Lanka | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-LKA |
| Sudan | No Tax Treaty | 25% | ||
| Suriname | No Tax Treaty | 25% | ||
| Svalbard and Jan Mayen (Norway) | No Tax Treaty | 25% | ||
| Sweden | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-SWE |
| Switzerland | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-CHE |
| Syria | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-SYR |
| Taiwan | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-TWN |
| Tajikistan | No Tax Treaty | 25% | ||
| Tanzania | No Tax Treaty | 25% | ||
| Thailand | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-THA |
| Timor-Leste | No Tax Treaty | 25% | ||
| Togo | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-TGO |
| Tokelau (New Zealand) | No Tax Treaty | 25% | ||
| Tonga | No Tax Treaty | 25% | ||
| Trinidad and Tobago | NCST (No Tax Treaty) | 75% | BOI-INT-CVB-TTO | |
| Tunisia | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-TUN |
| Turkey | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-TUR |
| Turkmenistan | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-TKM |
| Turks and Caicos Islands (United Kingdom) | NCST (No Tax Treaty) | 75% | ||
| Tuvalu | No Tax Treaty | 25% | ||
| Uganda | No Tax Treaty | 25% | ||
| Ukraine | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-UKR |
| United Arab Emirates | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ARE |
| United Kingdom | Tax Treaty in Force | 0% | Certified Form 5000 (by HMRC) + Form 5003 | BOI-INT-CVB-GBR |
| United States | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 + IRS Form 6166 | BOI-INT-CVB-USA |
| Uruguay | No Tax Treaty | 25% | ||
| Uzbekistan | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-UZB |
| Vanuatu | NCST (No Tax Treaty) | 75% | ||
| Vatican City | No Tax Treaty | 25% | ||
| Venezuela | Tax Treaty in Force | 5% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-VEN |
| Vietnam | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-VNM |
| Wallis and Futuna (France) | French Domestic Law | 0% | BOI-INT-CVB-WLF | |
| Western Sahara | No Tax Treaty | 25% | ||
| Yemen | No Tax Treaty | 25% | ||
| Zambia | Tax Treaty in Force | 0% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ZMB |
| Zimbabwe | Tax Treaty in Force | 10% | Certified Form 5000 + Form 5003 | BOI-INT-CVB-ZWE |
Interpreting the Columns
Jurisdiction
Name of the country or territory where the beneficiary is resident.
Treaty Status
Indicates whether France has:
- a tax treaty in force
- no treaty
- a suspended treaty
- NCST classification
Applicable Rate
The withholding rate required under French law, based on:
- treaty rate
- domestic statutory rate (25 percent)
- NCST rate (75 percent)
Mandatory Documents
List of required documents needed to apply the treaty rate.
If no document is provided, the applicable rate defaults automatically to the statutory or NCST rate.
BOFiP Reference
The BOFiP code referencing the treaty text or administrative instruction used by the French tax authority.
Important Notes
- Reprtoir cannot apply a reduced rate unless all required documents have been received and validated.
- Reprtoir cannot request documents on behalf of beneficiaries.
- If the beneficiary wishes to contest a withholding rate, the request must be directed to the French tax administration.
- Treaty rates apply only for the fiscal year covered by the certification.
Updated about 4 hours ago