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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>India-France Tax Treaty Updated with MLI to Prevent Tax Evasion and Double Taxation; Effective Dates Vary by Tax Type.</h1> The synthesized text of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) and the Convention between India and France for the avoidance of double taxation and prevention of fiscal evasion concerning taxes on income and capital. It reflects the shared understanding of modifications made to the Convention by the MLI, based on the positions of India and France submitted upon ratification. The MLI provisions take effect at different times, depending on tax types and choices made by both countries. The Convention applies to residents of one or both contracting states.