Territories with a Tax Information Exchange Agreement with France
01 November 2021
Please note that TIEAs are not treated as full double tax treaties by the FTA.
| |
Entry into Force |
|
Entry into Force |
| Anguilla |
15/12/2011 |
Guernsey |
04/10/2010 |
| Antigua & Barbuda |
28/12/2010 |
Isle of Man |
04/10/2010 |
| Bahamas |
13/09/2010 |
Jersey |
11/10/2010 |
| Belize |
19/12/2011 |
Liberia |
30/12/2010 |
| Bermuda |
28/10/2010 |
Liechtenstein |
19/08/2010 |
| British Virgin Islands |
18/11/2010 |
Netherlands Antilles |
01/08/2012 |
| Cayman Islands |
13/10/2010 |
San Marino |
02/09/2010 |
| Cook Islands |
16/11/2011 |
St Kitts & Nevis |
16/12/2010 |
| Costa Rica |
14/12/2011 |
St Lucia |
20/01/2011 |
| Dominica |
14/12/2011 |
St Vincent & the Grenadines |
21/03/2011 |
| French Polynesia |
21/04/2011 |
Turks & Caicos |
14/07/2011 |
| Gibraltar |
09/12/2010 |
Uraguay |
31/12/2010 |
| Grenada |
09/01/2012 |
Vanuatu |
07/01/2011 |
Note:
(1) Blacklisted territories lose most of the benefits of the TIEA. Please refer to our summary “French Tax Impact for Blacklisted Territories”.
(2) Andorra signed a double tax treaty with France in April 2012 which entered into force on 1 July 2015.
This publication has been carefully prepared, but it has been written in general terms and should be seen as containing broad statements only. It cannot be relied upon to cover specific situations without obtaining professional advice.
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