France - Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting

Part: I
SCOPE AND INTERPRETATION OF TERMS
Article 1	:	Scope of the Convention
Article 2	:	Interpretation of Terms
Part: II
HYBRID MISMATCHES
Article 3	:	Transparent Entities
Article 4	:	Dual Resident Entities
Article 5	:	Application of Methods for Elimination of Double Taxation
Part: III
TREATY ABUSE
Article 6	:	Purpose of a Covered Tax Agreement
Article 7	:	Prevention of Treaty Abuse
Article 8	:	Dividend Transfer Transactions
Article 9	:	Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property
Article 10	:	Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions
Article 11	:	Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents
Part: IV
AVOIDANCE OF PERMANENT ESTABLISHMENT STATUS
Article 12	:	Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies
Article 13	:	Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions
Article 14	:	Splitting-up of Contracts
Article 15	:	Definition of a Person Closely Related to an Enterprise
Part: V
IMPROVING DISPUTE RESOLUTION
Article 16	:	Mutual Agreement Procedure
Article 17	:	Corresponding Adjustments
Part: VI
ARBITRATION
Article 18	:	Choice to Apply Part VI
Article 19	:	Mandatory Binding Arbitration
Article 20	:	Appointment of Arbitrators
Article 21	:	Confidentiality of Arbitration Proceedings
Article 22	:	Resolution of a Case Prior to the Conclusion of the Arbitration
Article 23	:	Type of Arbitration Process
Article 24	:	Agreement on a Different Resolution
Article 25	:	Costs of Arbitration Proceedings
Article 26	:	Compatibility
Part: VII
FINAL PROVISIONS
Article 27	:	Signature and Ratification, Acceptance or Approval
Article 28	:	Reservations
Article 29	:	Notifications
Article 30	:	Subsequent Modifications of Covered Tax Agreements
Article 31	:	Conference of the Parties
Article 32	:	Interpretation and Implementation
Article 33	:	Amendment
Article 34	:	Entry into Force
Article 35	:	Entry into Effect
Article 36	:	Entry into Effect of Part VI
Article 37	:	Withdrawal
Article 38	:	Relation with Protocols
Article 39	:	Depositary
India
Article 1	:	Status of List of Reservations and Notifications upon Deposit of the Instrument of Ratification
Article 2	:	Interpretation of Terms
Article 3	:	Transparent Entities
Article 4	:	Dual Resident Entities
Article 5	:	Application of Methods for Elimination of Double Taxation
Article 7	:	Prevention of Treaty Abuse
Article 8	:	Dividend Transfer Transactions
Article 9	:	Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property
Article 12	:	Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies
Article 13	:	Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions
Article 16	:	Mutual Agreement Procedure
Article 17	:	Corresponding Adjustments
Article 35	:	Entry into Effect