Franco-American Convention: scope of the clause eliminating the double taxation of wages

Section 24 allows a French resident to charge the tax due from it in France a tax credit equal to the French tax on U.S. source taxable wages in the United States even if they do have not actually been imposed.

CE 29 juin 2011 n° 320263, 3e et 8e s.-s., min. c/ Chauvin