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CHAPTER 1 - General Provisions
CHAPTER 2 - Taxation of Income
CHAPTER 3 - Inheritance Tax
CHAPTER 4 - Registration Fees Other than Inheritance Tax-Stamp Duty
CHAPTER 5 - Administrative Assistance
CHAPTER 6 - Special Provisions
CHAPTER 7 - Transitional Provisions
CHAPTER 8 - Final Provisions
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Fate of Tax Treaties Signed By the Member States

Existing bilateral Conventions between EU Member States shall be considered void regarding their provisions contrary to this Regulation.

This Regulation shall replace, between Member States of the Union, the Convention signed between Member States of the ECWA in Bamako on 29 October 1984 and the Convention between the Member States of OCA, signed at Fort Lamy on January 29, 1971.