Compagnie Financière de Suez et de L'Union Parisienne v. United States

Abstract

Treaties — Interpretation — Principles and rules of interpretation — Object and purpose of the agreement — Income Tax Convention 1939, between the United States and France — Definition of a “French company” — Reference to purpose of agreement to determine whether Suez Canal company should be entitled to benefits of the agreement — The law of the United StatesThe individual in international law — Nationality — Nationality of corporations — Suez Canal Company — Whether a French company for the purpose of United States taxation agreement with France — Test of nationality of corporation — Treaty interpretation — Object and purpose of agreement — The law of the United States