Gilbert Averell avoids some of the rigours of taxation by living for part of each year in France - but he is unhappy about the number of weeks he spends away from his native country. So when his look-alike friend, Georges, suggests that they swap passports for a short spell, Gilbert seizes the opportunity. However, a number of incidents, involving Gilbert's sister and nephew, begin to suggest that Georges's offer was not made out of simple friendship.
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