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The amount of the French tax corresponding to these incomes
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The amount of the French tax corresponding to these incomes — it is understood that the expression "amount of the French tax corresponding to these incomes," used in paragraph (a), means: (i) if the tax payable on these incomes is calculated at a proportional rate, the product equal to the sum of the net incomes considered multiplied by the rate actually applied to them; (ii) if the tax payable on these incomes is calculated on a progressive scale, the product equal to the sum of the net incomes considered multiplied by the rate obtained from the ratio between the tax actually payable on the aggregate net income subject to taxation under French legislation and the amount of this aggregate net income1.
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 Avoidance of Tax Legislation in Respect of Income and Property Taxes, as amended on 1999-05-24, Art. 23. ↩
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