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France

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France means the European and overseas departments of the French Republic, including territorial waters, and beyond their limits - areas where, in accordance with international law, the French Republic has sovereign rights concerning the exploration and exploitation of natural resources of the seabed, its subsoil and waters covering it1.

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Конвенция между Правительством Российской Федерации и Правительством Французской Республики об избежании двойного налогообложения и предотвращении уклонения от налогов и нарушения налогового законодательства в отношении налогов на доходы и имущество

  1. Convention between the Government of the Russian Federation and the Government of the French Republic on the avoidance of double taxation and the prevention of tax evasion and tax law violations concerning income and property taxes, amended on 1999-05-24, art. 3. ↩

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