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India, France Revamp Tax Treaty During Macron's Visit

2/24/2026

Summary

Story summary

India and France amended their Double Taxation Avoidance Convention during French President Emmanuel Macron's visit to align rules with global standards.
The changes grant full taxing rights on capital gains to the company’s country and set a two-tier dividend tax: 5% for shareholders with at least 10% equity, 15% otherwise.
The protocol removes the Most-Favoured-Nation clause and updates definitions for technical services and information exchange to align with global standards.

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Story summary

India and France amended their Double Taxation Avoidance Convention during French President Emmanuel Macron's visit to align rules with global standards.
The changes grant full taxing rights on capital gains to the company’s country and set a two-tier dividend tax: 5% for shareholders with at least 10% equity, 15% otherwise.
The protocol removes the Most-Favoured-Nation clause and updates definitions for technical services and information exchange to align with global standards.