Article 5 - Application of Methods for Elimination of Double Taxation - France - Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting

Article 5 Application of Methods for Elimination of Double Taxation Notification of Choice of Optional Provisions Pursuant to Article 5(10) of the Convention, India hereby chooses under Article 5(1) to apply Option C of that Article. For jurisdictions choosing Option C: Pursuant to Article 5(10) of the Convention, India considers that the following agreement(s) contain(s) a provision described in Article 5(7). The article and paragraph number of each such provision is identified below Listed Agreement Number Other Contracting Jurisdiction Provision 11 Bulgaria Article 25(2),(3) 18 Egypt Article 24(1),(2) 26 Greece Article XVII (2),(4) 70 Slovak Republic Article 23(2),(3)