Jopy.
(W 794/794/17).
C.R.T. 5178/26.
43
Commercial Relations and Treaties
Department,
Beard of Trade,
Great George Btreet,
London, G.*.l
31st January, 1927.
W
With reference to your letter of the 29th December (No. # 11831/11323/17), transmitting copies of despatches from His Majesty's Representative at Saigon on the subject
of discrimination against foreigners in Indo-China, I am
directed by the Board of Trade to state, in regard to the
Chamber of Commerce Expenses Tax, that they concur in the
view that there are no treaty rights which could be invoked
in support of a claim for national treatment in taxation
matters for British subjects in Cochinchina. They agree, however, that Mr. Serton's action in protesting against the discrimination shown to british subjects should be approved
en general grounds.
2.
It would appear from paragraph 6 of Mr. Corton's
despatch of 19th November, that he has misunderstood the
Governor's Circular Letter of the 16th November. The
letter states that firme belonging to nations which have
entered into agreement with France that their nationals
shall enjoy, as regarda taxation, the same treatment as
French taxpayers, shall pay the same rate of tax as French
firms. The Anglo-French Commercial Treaty of 1883,
(Article 1), provides that they shall receive meet-favoured-
nation treatment in France, and the French Government have
The Under-Secretary of State,
Foreign Office,
recognised