With regard to paragraph 2 (a) (iv) of article 11:
1. Whether the remuneration of employees of the Institute is exempted from the tax levied in France shall depend on the establishment by the Institute of an internal tax on such remuneration;
2. This exemption shall not apply to pensions and like income;
3. Salaries and emoluments may be taken into account for purposes of calculating the tax due on income from other sources.