02 Mar 2026 | 5 Mins Read
India and France to overhaul tax treaty with key changes for investors
Flipitmoney
India and France recently agreed to amend their 1992 Double Taxation Avoidance Convention, aligning it with global standards and OECD's Base Erosion and Profit Shifting (BEPS) initiative. Key changes include taxing capital gains on share sales by French investors, recalibrating dividend tax rates, introducing a service Permanent Establishment (PE) clause, and strengthening anti-abuse rules.