印度和法国更新了税务条约,以遏制利润转移,与经合组织的规则保持一致,并影响到印度股票中的法国投资者。 India and France updated their tax treaty to curb profit shifting, aligning with OECD rules and affecting French investors in Indian stocks.

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,并给予公司母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 company’s home country full taxing rights on capital gains. 这些变化符合经合组织的标准,扩大了常设机构的定义,以包括以服务为基础的存在,与印度的美国条约协调技术服务收费,以及加强信息共享和税收合作。 The changes, aligned with OECD standards, expand the definition of permanent establishment to include service-based presence, harmonize fees for technical services with India’s U.S. treaty, and strengthen information sharing and tax collection cooperation. 该议定书纳入了《BEPS多边文书》中的反滥用措施,以遏制利润转移和减少条约选择,尤其影响到印度股票的法国投资者。 The protocol incorporates anti-abuse measures from the BEPS Multilateral Instrument to curb profit shifting and reduce treaty shopping, particularly affecting French investors in Indian equities. 这项协定将在两国完成国内程序后生效。 The agreement will take effect after both nations complete domestic procedures.