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The Regime sought a favorable relationship with France because France was influential as a permanent member of the UN Security Council and was in a good position to help Iraq with lifting sanctions.
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One aspect of Saddam’s strategy of unhinging the UN’s sanctions against Iraq, centered on Saddam’s efforts to influence certain UN SC permanent members, such as Russia, France, and China and some nonpermanent (Syria, Ukraine) members to end UN sanctions.
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Moreover, the IIS paper targeted a number of French individuals that the Iraqi’s thought had close relations to French President Chirac, including, according to the Iraqi assessment, the official spokesperson of President Chirac’s re-election campaign, two reported “counselors” of President Chirac, and two well-known French businessmen. In May 2002, IIS correspondence addressed to Saddam stated that a MFA (quite possibly an IIS officer under diplomatic cover) met with French parliamentarian to discuss Iraq-Franco relations. The French politician assured the Iraqi that France would use its veto in the UNSC against any American decision to attack Iraq, according to the IIS memo.
Page: 246
The French-Iraqi procurement relationship existed within a larger bi-lateral political relationship, which was turbulent and problematic throughout the 1990s up until OIF. From Saddam Husayn’s perspective, the relationship was built on Iraq’s hopes to influence a permanent membership on the UN Security Council against the United State and UK (see the Ministry of Foreign Affairs section).
• Illustrating Iraq’s persistent efforts to curry favor in Paris, France, was one of the top three countries with companies or individuals receiving secret oil vouchers (see the Oil Voucher section). Iraq also awarded numerous short-term contracts under the UN OFF program to companies in France totaling $1.78 million, approximately 14 percent of the oil allocated under the UN OFF Program.
That's a small percentage of the French references I found. There were also numerous references to procurement deals involving France that "eroded the sanctions".