印度和法国更新了其税务条约,以便与经合组织规则保持一致,加强合作,遏制利润转移。 India and France updated their tax treaty to align with OECD rules, enhancing cooperation and curbing profit shifting.

印度和法国更新了1992年《避免双重征税公约》,引入了分级股息税,取消了最惠国条款,并给予公司居住国对资本收益的全部征税权利。 India and France have updated their 1992 Double Taxation Avoidance Convention, introducing a tiered dividend tax, removing the Most-Favoured-Nation clause, and granting the country of company residence full taxing rights on capital gains. 该协议扩大了常设机构的定义,使之包括以服务为基础的存在,使技术服务收费与印度的美国条约保持一致,并加强信息共享和税收合作。 The agreement expands the definition of permanent establishment to include service-based presence, aligns fees for technical services with India’s U.S. treaty, and strengthens information sharing and tax collection cooperation. 它纳入了经合组织BEPS的反滥用措施,以打击利润转移。 It incorporates OECD BEPS anti-abuse measures to combat profit shifting. 这些变化旨在减少条约选择,提高税收确定性,促进两国之间的投资。 The changes aim to reduce treaty shopping, enhance tax certainty, and boost investment between the two nations. 该《议定书》在两国完成国内程序后生效。 The protocol takes effect after both countries complete domestic procedures.