Loi portant assentiment à la Convention multilatérale pour la mise en oeuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices et à la Note explicative, faites à Paris le 24 novembre 2016, de 7 avril 2019
Article 1er. La présente loi règle une matière visée à l'article 74 de la Constitution.
Art. 2. La Convention multilatérale pour la mise en oeuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, ci-après dénommée " la Convention ", et la Note explicative, faites à Paris le 24 novembre 2016, sortiront leur plein et entier effet.
Art. 3. Les réserves émises et les notifications formulées en vertu des articles 28 et 29 de la Convention, reproduites en annexe, ainsi que les modifications à ces réserves et notifications, sortiront leur plein et entier effet.
Art. 4. Les listes accessibles au public de données relatives aux autres parties à la Convention, telles qu'énumérées à l'article 39, paragraphe 3 de la Convention, tenues à jour par le dépositaire tel que défini à l'article 39, paragraphe 1er de la Convention, tiennent lieu de publication au sens de l'article 8 de la loi du 31 mai 1961 relative à l'emploi des langues en matière législative, à la présentation, à la publication et à l'entrée en vigueur des textes légaux et réglementaires.
ANNEXE.
Art. N. Convention multilatérale pour la mise en oeuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices et à la Note...
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