France

France has exchange of information relationships with 144 jurisdictions through 115 DTCs and 29 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Central African Republic DTC  31 Dec 1969  1969-12-31 1 Mar 1971  1971-03-01 Unreviewed No
San Marino TIEA  22 Sep 2009  2009-09-22 2 Sep 2010  2010-09-02 Yes Yes
Lebanon DTC  14 Jul 1962  1962-07-14 2 Jan 1964  1964-01-02 No No
Saint Kitts and Nevis TIEA  1 Apr 2010  2010-04-01 16 Dec 2010  2010-12-16 Yes Yes
Curaçao TIEA  10 Sep 2010  2010-09-10 1 Aug 2012  2012-08-01 Yes Yes
Jamaica DTC  9 Aug 1995  1995-08-09 21 May 1998  1998-05-21 Yes No
Mexico DTC  7 Nov 1991  1991-11-07 31 Dec 1992  1992-12-31 Yes No
Israel DTC  31 Jul 1995  1995-07-31 18 Jul 1996  1996-07-18 Yes No
Costa Rica TIEA  16 Dec 2010  2010-12-16 14 Dec 2011  2011-12-14 Yes Yes
Antigua and Barbuda TIEA  26 Mar 2010  2010-03-26 28 Dec 2010  2010-12-28 Yes Yes
Albania DTC  24 Dec 2002  2002-12-24 1 Oct 2005  2005-10-01 Yes No
Liechtenstein TIEA  22 Sep 2009  2009-09-22 19 Aug 2010  2010-08-19 Yes Yes
Bosnia and Herzegovina DTC  28 Mar 1974  1974-03-28 1 Aug 1975  1975-08-01 Unreviewed No
Jersey TIEA  23 Mar 2009  2009-03-23 11 Oct 2010  2010-10-11 Yes Yes
Niger DTC  1 Jun 1965  1965-06-01 1 Jul 1966  1966-07-01 Unreviewed No
Brunei Darussalam TIEA  30 Dec 2010  2010-12-30 not yet in force  1900-01-01 Yes Yes
Kenya DTC  4 Dec 2007  2007-12-04 1 Nov 2010  2010-11-01 Yes Yes
Ireland DTC  21 Mar 1968  1968-03-21 15 Jun 1971  1971-06-15 Yes No
Syrian Arab Republic DTC  17 Jul 1998  1998-07-17 1 May 2009  2009-05-01 Unreviewed No
Norway DTC  19 Dec 1980  1980-12-19 10 Sep 1981  1981-09-10 Yes No
Congo, Republic of the DTC  27 Nov 1987  1987-11-27 1 Sep 1989  1989-09-01 Unreviewed No
Belgium DTC  10 Mar 1964  1964-03-10 17 Jun 1965  1965-06-17 Yes Yes
Bulgaria DTC  14 Mar 1987  1987-03-14 1 May 1988  1988-05-01 Yes No
Croatia DTC  19 Jun 2003  2003-06-19 1 Sep 2005  2005-09-01 Yes No
Tunisia DTC  28 May 1973  1973-05-28 1 Apr 1975  1975-04-01 Yes No
Saint Vincent and the Grenadines TIEA  13 Apr 2010  2010-04-13 21 Mar 2011  2011-03-21 Yes Yes
Anguilla TIEA  27 Dec 2010  2010-12-27 15 Dec 2011  2011-12-15 Yes Yes
Estonia DTC  28 Oct 1997  1997-10-28 1 May 2001  2001-05-01 Yes No
Indonesia DTC  14 Sep 1979  1979-09-14 13 Mar 1981  1981-03-13 Yes No
Netherlands DTC  16 Mar 1973  1973-03-16 29 Mar 1974  1974-03-29 Yes No
Cameroon DTC  21 Oct 1976  1976-10-21 19 Jul 1978  1978-07-19 Yes No
Qatar DTC  4 Dec 1990  1990-12-04 1 Dec 1994  1994-12-01 Yes Yes
Isle of Man TIEA  26 Mar 2009  2009-03-26 4 Oct 2010  2010-10-04 Yes Yes
Saint Lucia TIEA  1 Apr 2009  2009-04-01 20 Jan 2011  2011-01-20 Yes Yes
Algeria DTC  17 Oct 1999  1999-10-17 20 Dec 2002  2002-12-20 Unreviewed No
Lithuania DTC  7 Jul 1997  1997-07-07 1 May 2001  2001-05-01 Yes No
Romania DTC  27 Sep 1974  1974-09-27 27 Sep 1975  1975-09-27 Yes No
Hong Kong, China DTC  21 Oct 2010  2010-10-21 1 Dec 2011  2011-12-01 Yes Yes
Ukraine DTC  31 Jan 1997  1997-01-31 1 Nov 1999  1999-11-01 Yes No
Azerbaijan DTC  20 Dec 2001  2001-12-20 1 Oct 2005  2005-10-01 Yes No
Vanuatu TIEA  31 Dec 2009  2009-12-31 7 Jan 2011  2011-01-07 Yes Yes
Singapore DTC  9 Sep 1974  1974-09-09 1 Aug 1975  1975-08-01 Yes Yes
China DTC  30 May 1984  1984-05-30 21 Feb 1985  1985-02-21 Yes No
Ecuador DTC  16 Mar 1989  1989-03-16 25 Mar 1992  1992-03-25 Unreviewed No
Malawi DTC  14 Dec 1950  1950-12-14 31 Jul 1951  1951-07-31 Unreviewed No
Gabon DTC  20 Sep 1995  1995-09-20 1 Mar 2008  2008-03-01 Yes No
Nigeria DTC  27 Mar 1990  1990-03-27 2 May 1991  1991-05-02 Yes No
Botswana DTC  15 Apr 1999  1999-04-15 14 Jun 2003  2003-06-14 Yes No
Sint Maarten TIEA  10 Sep 2010  2010-09-10 1 Aug 2012  2012-08-01 Yes Yes
Libya DTC  22 Dec 2005  2005-12-22 1 Jul 2008  2008-07-01 Unreviewed No
Oman DTC  1 Jun 1989  1989-06-01 1 Aug 1990  1990-08-01 Unreviewed Yes
Greece DTC  21 Aug 1963  1963-08-21 31 Jan 1965  1965-01-31 Yes No
Malaysia DTC  24 Apr 1975  1975-04-24 23 Jun 1976  1976-06-23 Yes Yes
Cook Islands TIEA  15 Sep 2010  2010-09-15 16 Oct 2011  2011-10-16 Yes Yes
Mauritania DTC  15 Nov 1967  1967-11-15 1 Mar 1969  1969-03-01 Yes No
Canada DTC  2 May 1975  1975-05-02 29 Jul 1976  1976-07-29 Yes Yes
Cyprus DTC  18 Dec 1981  1981-12-18 1 Apr 1983  1983-04-01 Yes No
Austria DTC  26 Mar 1993  1993-03-26 1 Sep 1994  1994-09-01 Yes Yes
India DTC  29 Sep 1992  1992-09-29 1 Aug 1994  1994-08-01 Yes No
Sri Lanka DTC  17 Sep 1981  1981-09-17 18 Nov 1982  1982-11-18 Unreviewed No
Grenada TIEA  31 Mar 2010  2010-03-31 9 Jan 2012  2012-01-09 Yes Yes
Mali DTC  22 Sep 1972  1972-09-22 1 Jan 1975  1975-01-01 Unreviewed No
Benin DTC  27 Mar 1975  1975-03-27 8 Nov 1977  1977-11-08 Unreviewed No
Saudi Arabia DTC  18 Feb 1982  1982-02-18 1 Mar 1983  1983-03-01 Yes Yes
Jordan DTC  28 May 1984  1984-05-28 1 Apr 1985  1985-04-01 Unreviewed No
Virgin Islands, British TIEA  17 Jun 2009  2009-06-17 18 Nov 2010  2010-11-18 Yes Yes
Thailand DTC  27 Dec 1974  1974-12-27 29 Aug 1975  1975-08-29 Unreviewed No
Côte d'Ivoire DTC  6 Apr 1966  1966-04-06 1 Jan 1967  1967-01-01 Unreviewed No
Kuwait DTC  7 Feb 1982  1982-02-07 1 Sep 1983  1983-09-01 Unreviewed No
Gibraltar TIEA  22 Sep 2009  2009-09-22 9 Dec 2010  2010-12-09 Yes Yes
Luxembourg DTC  24 Nov 2006  2006-11-24 27 Dec 2007  2007-12-27 Yes Yes
Finland DTC  11 Sep 1970  1970-09-11 1 Mar 1972  1972-03-01 Yes No
Turkey DTC  18 Feb 1987  1987-02-18 1 Jul 1989  1989-07-01 Yes No
Iran DTC  7 Nov 1973  1973-11-07 10 Apr 1975  1975-04-10 Unreviewed No
Portugal DTC  14 Jan 1971  1971-01-14 18 Nov 1972  1972-11-18 Yes No
Latvia DTC  14 Apr 1997  1997-04-14 1 May 2001  2001-05-01 Yes No
Russian Federation DTC  26 Nov 1996  1996-11-26 9 Mar 1999  1999-03-09 Yes No
Namibia DTC  29 May 1996  1996-05-29 1 May 1999  1999-05-01 Unreviewed No
Slovakia DTC  1 Jun 1973  1973-06-01 25 Jan 1975  1975-01-25 Yes No
Zimbabwe DTC  15 Dec 1993  1993-12-15 5 Dec 1996  1996-12-05 Unreviewed No
Pakistan DTC  15 Jun 1994  1994-06-15 1 Sep 1996  1996-09-01 Yes No
North Macedonia DTC  10 Feb 1999  1999-02-10 1 May 2004  2004-05-01 Yes No
Germany DTC  21 Jul 1959  1959-07-21 4 Oct 1961  1961-10-04 Yes No
Brazil DTC  10 Sep 1971  1971-09-10 10 May 1972  1972-05-10 Yes No
Poland DTC  20 Jun 1975  1975-06-20 12 Sep 1976  1976-09-12 Yes No
Venezuela DTC  7 May 1992  1992-05-07 15 Oct 1993  1993-10-15 Unreviewed No
Switzerland DTC  9 Sep 1966  1966-09-09 26 Jul 1967  1967-07-26 No Yes
Armenia DTC  9 Dec 1997  1997-12-09 1 May 2001  2001-05-01 Unreviewed No
Bolivia DTC  15 Dec 1994  1994-12-15 1 Nov 1996  1996-11-01 No No
Dominica TIEA  24 Dec 2010  2010-12-24 14 Dec 2011  2011-12-14 Yes Yes
Bangladesh DTC  9 Mar 1987  1987-03-09 1 Sep 1988  1988-09-01 Unreviewed No
Colombia DTC  25 Jun 2015  2015-06-25 not yet in force  1900-01-01 Yes Yes
Hungary DTC  28 Apr 1980  1980-04-28 1 Dec 1981  1981-12-01 Yes No
Chile DTC  7 Jun 2004  2004-06-07 10 Jul 2006  2006-07-10 Yes No
Philippines DTC  9 Jan 1976  1976-01-09 24 Aug 1978  1978-08-24 Yes Yes
Serbia DTC  28 Mar 1974  1974-03-28 1 Aug 1975  1975-08-01 Unreviewed No
Trinidad and Tobago DTC  5 Aug 1987  1987-08-05 1 Apr 1989  1989-04-01 No No
Australia DTC  20 Jun 2006  2006-06-20 1 Jun 2009  2009-06-01 Yes Yes
United States DTC  31 Aug 1994  1994-08-31 30 Dec 1995  1995-12-30 Yes Yes
Aruba TIEA  14 Nov 2011  2011-11-14 1 Apr 2013  2013-04-01 Yes Yes
Japan DTC  11 Jan 2007  2007-01-11 1 Dec 2007  2007-12-01 Yes Yes
Slovenia DTC  7 Apr 2004  2004-04-07 1 Mar 2007  2007-03-01 Yes No
Belize TIEA  22 Nov 2010  2010-11-22 19 Dec 2011  2011-12-19 Yes Yes
Viet nam DTC  10 Feb 1993  1993-02-10 1 Jul 1994  1994-07-01 Unreviewed No
United Arab Emirates DTC  19 Jul 1989  1989-07-19 15 Nov 1989  1989-11-15 Yes No
Malta DTC  25 Jul 1977  1977-07-25 1 Oct 1979  1979-10-01 Yes Yes
United Kingdom DTC  19 Jun 2008  2008-06-19 18 Dec 2009  2009-12-18 Yes Yes
Mauritius DTC  11 Dec 1980  1980-12-11 17 Sep 1982  1982-09-17 Yes Yes
Guernsey TIEA  24 Mar 2009  2009-03-24 4 Oct 2010  2010-10-04 Yes Yes
Iceland DTC  29 Aug 1990  1990-08-29 1 Jun 1992  1992-06-01 Yes No
Burkina Faso DTC  11 Aug 1965  1965-08-11 15 Mar 1967  1967-03-15 Yes No
Monaco DTC  18 May 1963  1963-05-18 1 Sep 1963  1963-09-01 Yes Yes
Italy DTC  5 Oct 1989  1989-10-05 1 May 1992  1992-05-01 Yes No
Kazakhstan DTC  3 Mar 1998  1998-03-03 1 Jul 2000  2000-07-01 No No
Ghana DTC  5 Apr 1993  1993-04-05 1 Apr 1997  1997-04-01 Yes No
Bermuda TIEA  8 Oct 2009  2009-10-08 28 Oct 2010  2010-10-28 Yes Yes
Panama DTC  30 Jun 2011  2011-06-30 1 Feb 2012  2012-02-01 Yes Yes
Montenegro DTC  28 Mar 1974  1974-03-28 1 Aug 1975  1975-08-01 Unreviewed No
Kosovo DTC  28 Mar 1974  1974-03-28 1 Aug 1975  1975-08-01 Unreviewed No
Uzbekistan DTC  22 Apr 1996  1996-04-22 1 Oct 2003  2003-10-01 Unreviewed No
Czech Republic DTC  28 Apr 2003  2003-04-28 1 Jul 2005  2005-07-01 Yes No
Togo DTC  24 Nov 1971  1971-11-24 1 Apr 1975  1975-04-01 Unreviewed No
South Africa DTC  8 Nov 1993  1993-11-08 1 Nov 1995  1995-11-01 Yes No
Uruguay TIEA  28 Jan 2010  2010-01-28 31 Dec 2010  2010-12-31 Yes Yes
Guinea DTC  15 Mar 1999  1999-03-15 1 Oct 2004  2004-10-01 Unreviewed No
Bahamas, The TIEA  7 Dec 2009  2009-12-07 13 Sep 2010  2010-09-13 Yes Yes
Korea, Republic of DTC  19 Jun 1979  1979-06-19 1 Feb 1981  1981-02-01 Yes No
Bahrain DTC  10 May 1993  1993-05-10 10 Aug 1994  1994-08-10 Yes Yes
Sweden DTC  27 Nov 1990  1990-11-27 1 Apr 1992  1992-04-01 Yes No
Morocco DTC  18 Aug 1989  1989-08-18 1 Dec 1990  1990-12-01 No No
Turks and Caicos Islands TIEA  24 Sep 2009  2009-09-24 15 Jul 2011  2011-07-15 Yes Yes
Zambia DTC  14 Dec 1950  1950-12-14 31 Jul 1951  1951-07-31 Unreviewed No
Senegal DTC  29 Mar 1974  1974-03-29 1 Jan 1975  1975-01-01 Yes No
Madagascar DTC  22 Jul 1983  1983-07-22 1 Oct 1984  1984-10-01 Unreviewed No
New Zealand DTC  30 Nov 1979  1979-11-30 19 Mar 1981  1981-03-19 Yes No
Liberia TIEA  6 Jan 2011  2011-01-06 30 Dec 2011  2011-12-30 Yes Yes
Cayman Islands TIEA  5 Oct 2009  2009-10-05 13 Oct 2010  2010-10-13 Yes Yes
Georgia DTC  7 Mar 2007  2007-03-07 1 Jun 2010  2010-06-01 Yes No
Mongolia DTC  18 Apr 1996  1996-04-18 1 Dec 1998  1998-12-01 Unreviewed No
Spain DTC  10 Oct 1995  1995-10-10 1 Jul 1997  1997-07-01 Yes No
Egypt DTC  1 May 1999  1999-05-01 1 Jun 2004  2004-06-01 Unreviewed No
Andorra TIEA  22 Sep 2009  2009-09-22 22 Dec 2010  2010-12-22 Yes Yes
Argentina DTC  4 Apr 1979  1979-04-04 1 Mar 1981  1981-03-01 Yes No
Ethiopia DTC  15 Jun 2006  2006-06-15 17 Jul 2008  2008-07-17 Unreviewed No