The most-favored-benefit clause of the Income and Capital Tax Agreement between France and India of 1992 was activated. As a result, the applicable tax rate and the amount of the withholding tax on dividends, interest, royalties and remunerations as mentioned in the contract have also been amended.
Related Posts
It is rumoured that France’s government will keep several measures from the original 2025 Finance Bill with some amendments. Earlier, the French Parliament adopted the Special Finance Bill for 2025 (the Special Bill) on 18 December 2024, after the
Read More
The US Internal Revenue Service (IRS) in collaboration with France's competent authority, has issued a joint statement outlining plans for the spontaneous exchange of country-by-country (CbC) reports. This initiative will apply to fiscal years
Read More
India’s Central Board of Direct Taxes (CBDT) has published its 6th Annual Report on the country’s Advance Pricing Agreement (APA) programme for the fiscal year 2023-24. A record 125 APAs were signed, marking the highest number in a single
Read More
India's Central Board of Direct Taxes (CBDT) issued Notification No. 6/2025, providing rules for an exemption from tax collection at source (TCS) on goods purchased by units of an International Financial Services Centre (IFSC), effective from 1
Read More
France has released a list of French companies on 23 December 2024 with a market capitalisation exceeding EUR 1 billion as of 1 December 2024 for the purpose of the French financial transactions tax, imposed at a rate of 0.3% on the purchase of
Read More French tax authorities clarified that companies managing copyright royalties and inventor rights require companies to include the beneficiary's date of birth in declarations when the recipient is an individual residing in another EU Member State.
Read More
