It could be Belle Époque Paris, but in fact it's New York, circa 1900:
[Photo: Shorpy/Detroit Publishing Co]
Full size here.
This is one of a number of wonderful early New York photos just posted at Shorpy: the Flatiron Bulding under construction, 1902; a characteristic sidewalk news stand, 1903, and the extraordinary dreamscape of Williamsburg Bridge Plaza, Brooklyn, 1904.
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