The amendment to the Franco-Portuguese tax treaty is published

<h4 class&equals;"ox-f8d7fdb8d6-msonormal">Decree 2018-7 of 4-1-2018<&sol;h4>&amp;NewLine;<div class&equals;"ox-f8d7fdb8d6-msonormal"><&sol;div>&amp;NewLine;<div class&equals;"ox-f8d7fdb8d6-msonormal">The August 25, 2016 amendment to the January 14, 1971 tax treaty between France and the <a href&equals;"https&colon;&sol;&sol;vivreauportugalconsulting&period;com&sol;" target&equals;"&lowbar;blank" rel&equals;"noopener">Portugal<&sol;a>&amp;comma; published in the Official Journal on January 6, 2018&amp;comma; came into force on December 1, 2017&amp;period;<&sol;div>&amp;NewLine;<div class&equals;"ox-f8d7fdb8d6-msonormal"><&sol;div>&amp;NewLine;<div class&equals;"ox-f8d7fdb8d6-msonormal">Under the terms of the agreement, French citizens resident in Portugal who receive public remuneration&amp;period; In particular, staff of the Agence pour l&amp;rsquo&amp;semi;enseignement français à l&amp;rsquo&amp;semi;étranger based in Lisbon and Porto&amp;period; Will&amp;comma; for tax periods beginning on or after January 1, 2013&amp;period; Only taxable in France and will no longer have to pay tax in both countries before making a request for the elimination of double taxation&amp;period;<&sol;div>&amp;NewLine;<div class&equals;"ox-f8d7fdb8d6-msonormal"><&sol;div>&amp;NewLine;<div class&equals;"ox-f8d7fdb8d6-msonormal">Its main provision&amp;comma; concerning the taxation of public remuneration and pensions&amp;period; S&amp;rsquo&amp;semi;applies to tax periods beginning on or after January 1, 2013&amp;period; The compliance of&amp;rsquo&amp;semi;article 27 governing the exchange of&amp;rsquo&amp;semi;information&amp;period; S&amp;rsquo&amp;semi;applies to any calendar year or accounting period beginning on or after January 1, 2018&amp;period;<&sol;div>&amp;NewLine;<div class&equals;"ox-f8d7fdb8d6-msonormal"><&sol;div>&amp;NewLine;<div class&equals;"ox-f8d7fdb8d6-msonormal">The other provisions &amp;lpar;introducing an article 27 bis relating to recovery assistance and an article 31 bis containing two anti-abuse clauses&amp;rpar; apply on the French &amp;colonial side;<&sol;div>&amp;NewLine;<div class&equals;"ox-f8d7fdb8d6-msonormal">&amp;&amp;num;8211&amp;semi; with respect to income taxes collected through withholding&amp;period; To amounts taxable after 2017 &amp;semi;<&sol;div>&amp;NewLine;<div class&equals;"ox-f8d7fdb8d6-msonormal">&amp;&amp;num;8211&amp;semi; in respect of income taxes which are not levied by way of withholding&amp;comma; on income relating&amp;period; As the case may be&amp;comma; to any calendar year or financial year beginning after 2017 &amp;semi;<&sol;div>&amp;NewLine;<div class&equals;"ox-f8d7fdb8d6-msonormal">&amp;&amp;num;8211&amp;semi; for other taxes&amp;period; For taxes whose generating event occurs after 2017&amp;period;<&sol;div>&amp;NewLine;