List of conventions avoiding double taxation non-applicable to SICAV/SICAF/FIS
The list below, established in alphabetical order, the countries who expressed a refusal (or explicit text) to consider these structures as resident..
In these cases, neither the "Administration des contributions directes", nor the "Administration de l'enregistrement et des domaines" can issue certificates of residence.
- South Africa
- Belgium
- Brazil
- Canada
- United States
- France
- Hungary
- Iceland
- Japan
- Mauritius
- Mexico
- Norway
- Netherlands (exception : collective request from shareholders who are resident in the Grand Duchy of Luxembourg)
- Czech Republic
- United Kingdom
- Sweden
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