天美影院

The following French taxes are admissible for credit in the UK under the convention:

• the income tax (l鈥檌mp么t sur le revenu)
• the corporation tax (l鈥檌mp么t sur les soci茅t茅s)
• the social contribution on corporation tax (la contribution sociale sur l鈥檌mp么t sur les soci茅t茅s)
• the tax on salaries (la taxe sur les salaires)
• the Solidarity levy (Prelevement de Solidarite)

The following French taxes are inadmissible for credit in the UK under the convention:

• The 鈥渃ontributions sociales g茅n茅ralis茅es鈥�
• The 鈥渃ontributions pour le remboursement de la dette sociale鈥� (see Article 24(2)(c))

The following taxes were deemed to be inadmissible during the period in which the previous convention was in effect:

• trade tax (taxe professionnelle)
• tax for the expenses of Chambers of Agriculture (taxe pour frais de chambres d鈥檃griculture)
• contribution to the supplementary fund for agricultural social benefits (taxe per莽ue au profit du budget annexe des prestations sociales agricoles)
• special levy on financial institutions (contribution annuelle des institutions financi猫res) introduced by the finance law of 1977
• wealth tax (Impot de solidarit茅sur la fortune) introduced 1 January 1989
• payments by way of annual minimum tax (imposition forfaitaire annuelle) which are not set off against Corporation Tax