811.512351 Double/282
The Secretary of State to the Ambassador in France (Straus)
Sir: The Department refers to your despatch No. 2238 of October 14, 1935, relating to the desire of the French Government to conclude an addendum to the Double Taxation Convention of April 27, 1932, and encloses for your information a copy of a letter of December 13, 1935,56 received from the Treasury Department.
[Page 254]It is suggested that you advise the French Ministry of Foreign Affairs at this time that, as stated in the Treasury Department’s letter,
“The whole question of the taxation of income derived by aliens from sources within the United States is under consideration by this Government. It is thought that definite action at the present time on the proposed addendum to the Convention and Protocol of April 27, 1932, should not be entered into until a study of the general subject is completed.”
You are also requested to inform the French authorities that it would be helpful in considering the proposed addendum to have information concerning any loss of revenue which might be suffered by the French Government as the result of its proposed undertaking not to impose taxes on the income derived from sources in France by American citizens residing in the United States.
Very truly yours,
- Not printed.↩