Article 4 - Dual Resident Entities - France - Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting

Article 4 Dual Resident Entities Notification of Existing Provisions in Listed Agreements Pursuant to Article 4(4) of the Convention, India considers that the following agreements contain a provision described in Article 4(2) that is not subject to a reservation under Article 4(3)(b) through (d). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Albania Article 4(3) 2 Armenia Article 4(3) 3 Australia Article 4(3) 4 Austria Article 4(3) 5 Bangladesh Article 4(3) 6 Belarus Article 4(3) 7 Belgium Article 4(3) 8 Bhutan Article 4(3) 9 Botswana Article 4(3) 10 Brazil Article 4 (3) 11 Bulgaria Article 4(3) 12 Canada Article 4(3) 13 Colombia Article 4 (3) 14 Croatia Article 4(3) 15 Cyprus Article 4(3) 16 Czech Republic Article 4(3) 17 Denmark Article 4(3) 18 Egypt Article 4(3) 19 Estonia Article 4(3) 20 Ethiopia Article 4(3) 21 Fiji Article 4(3) 22 Finland Article 4(3) 23 France Article 4(3) 24 Georgia Article 4(3) 25 Germany Article 4(3) 27 Hong Kong Article 4(3) 28 Hungary Article 4(3) 29 Iceland Article 4(3) 30 Indonesia Article 4(3) 31 Ireland Article 4(3) 32 Israel Article 4(3) 33 Italy Article 4(3) 34 Japan Article 4 (2) 35 Jordan Article 4(3) 36 Kazakstan Article 4(3) 37 Kenya Article 4(3) 38 Korea Article 4(3) 39 Kuwait Article 4(4) 40 Kyrgyz Republic Article 4(3) 41 Latvia Article 4(3) 43 Lithuania Article 4(3) 44 Luxembourg Article 4(3) 45 Macedonia Article 4(3) 46 Malaysia Article 4(3) 47 Malta Article 4(3) 48 Mauritius Article 4(3) 49 Mexico Article 4(3) 50 Mongolia Article 4(3) 51 Montenegro Article 4(3) 52 Morocco Article 4(3) 53 Mozambique Article 4(3) 54 Myanmar Article 4(3) 55 Namibia Article 4(3) 56 Nepal Article 4(3) 57 Netherlands Article 4(3) 58 New Zealand Article 4(3) 59 Norway Article 4(3) 60 Oman Article 4(3) 61 Philippines Article 4(3) 62 Poland Article 4(3) 63 Portugal Article 4(3) 64 Qatar Article 4(3) 65 Romania Article 4(3) 66 Russia Article 4(3) 67 Saudi Arabia Article 4(3) 68 Serbia Article 4(3) 69 Singapore Article 4(3) 70 Slovak Republic Article 4(3) 71 Slovenia Article 4(3) 72 South Africa Article 4(3) 73 Spain Article 4(3) 74 Sri Lanka Article 4(3) 75 Sudan Article 4(3) 76 Sweden Article 4(3) 77 Swiss Confederation Article 4(3) 78 Syria Article 4(3) 79 Tajikistan Article 4(3) 80 Tanzania Article 4(3) 81 Thailand Article 4(3) 82 Trinidad Tobago Article 4(3) 83 Turkey Article 4(3) 84 Turkmenistan Article 4(3) 85 Uganda Article 4(3) 86 Ukraine Article 4(3) 87 United Arab Emirates Article 4(4) 88 United Kingdom Article 4(3) 89 Uruguay Article 4 (3) 90 USA Article 4(3) and (4) 91 Uzbekistan Article 4(3) 92 Vietnam Article 4(3) 93 Zambia Article 4(3)