AUSTRALIAN TAX TREATIES

French Convention  

CONVENTION BETWEEN THE GOVERNMENT OF AUSTRALIA AND THE GOVERNMENT OF THE FRENCH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND THE PREVENTION OF FISCAL EVASION  

3  
With reference to Article 12 (Royalties),

the term " royalties " does not include payments for the use of spectrum licenses. The provisions of Article 7 of the Convention shall apply to such payments.




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