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of <h1>India Chooses Option C Under Article 5 of DTAA with France to Tackle Double Taxation and Profit Shifting</h1> Article 5 of the Double Tax Avoidance Agreement (DTAA) between India and France addresses methods for eliminating double taxation to prevent base erosion and profit shifting. India opts for Option C under Article 5(1) and identifies agreements with Bulgaria, Egypt, Greece, and the Slovak Republic containing provisions as described in Article 5(7). Specifically, these provisions are found in Article 25(2),(3) for Bulgaria, Article 24(1),(2) for Egypt, Article XVII (2),(4) for Greece, and Article 23(2),(3) for the Slovak Republic.
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