On 19 April 2018, the Senate approved the multilateral convention to implement tax treaty related measures to prevent BEPS (MLI). The agreement will enable France to implement international tax cooperation initiatives, including the automatic exchange of Country-by-Country (CbC) reports under the BEPS Action 13. The Multilateral Instrument has been sent to the National Assembly for further approval. At the time of signature, France submitted its MLI position, listing its reservations and notifications and including 88 tax treaties that it wishes to be covered by the MLI.
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