CO129-503-8 Treatment of Asiatic British subjects by French Authorities in Indo-China 30-12-1926 - 20-10-1927 — Page 43

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