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of <h1>India Adopts Article 7 of India-France Treaty to Combat Base Erosion, Profit Shifting with Simplified LOB Provision</h1> Article 7 of the Convention between India and France aims to prevent treaty abuse related to base erosion and profit shifting. India accepts Article 7(1) as an interim measure and intends to negotiate a limitation on benefits provision. India opts for the Simplified Limitation on Benefits (LOB) provision under Article 7(6). Several agreements with other countries, including Albania, Bhutan, and Colombia, are identified as containing relevant provisions, and India specifies which agreements are not reserved under Article 7(15)(b). Additionally, India notes agreements with provisions described in Article 7(14), involving countries like Albania, Armenia, and the USA.
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