Article 7 - Prevention of Treaty Abuse - France - Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting

Article 7 Prevention of Treaty Abuse Statement of Acceptance of the PPT as an Interim Measure Pursuant to Article 7(17)(a) of the Convention, India hereby expresses a statement that while India accepts the application of Article 7(1) alone as an interim measure, it intends where possible to adopt a limitation on benefits provision, in addition to or in replacement of Article 7(1), through bilateral negotiation. Notification of Choice of Optional Provisions Pursuant to Article 7(17)(c) of the Convention, India hereby chooses to apply Simplified LOB provision pursuant to Article 7(6). Notification of Existing Provisions in Listed Agreements Pursuant to Article 7(17)(a) of the Convention, India considers that the following agreements are not subject to a reservation under Article 7(15)(b) and contain(s)a provision described in Article 7(2). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Albania Article 29 (6) 8 Bhutan Article 27(2) and (3) 13 Colombia Article 28 (2) and (3) 19 Estonia Article 28(2) through (4) 20 Ethiopia Article 28(2) and (3) 21 Fiji Article 28(2) and (3) 22 Finland Article 27 (1) and (2) 24 Georgia Article 30 (2) through (4) 29 Iceland Article 24(6) 30 Indonesia Article 24(2) and (3) 32 Israel Article 27A(1) 36 Kazakstan Article 28A(2) 37 Kenya Article 29(2) and (3) 38 Korea Article 28(2) 39 Kuwait Article 27 41 Latvia Article 28 (1) 43 Lithuania Article 30 (1) and (2) 44 Luxembourg Article 29 (2) and (3) 45 Macedonia Article 28(2) through (4) 46 Malaysia Article 28(2) and (3) 47 Malta Article 27(2) and (3) 49 Mexico Article 28 (6) 53 Mozambique Article 28 54 Myanmar Article 27(1) and (2) 56 Nepal Article 28 59 Norway Article 29 62 Poland Article 28A 65 Romania Article 27 74 Sri Lanka Article 28(6) 78 Syria Article 27 79 Tajikistan Article 28(6) 80 Tanzania Article 28(6) 87 United Arab Emirates Article 29 88 United Kingdom Article 28C 89 Uruguay Article 29 (7) 91 Uzbekistan Article 28B(2) and (3) Pursuant to Article 7(17)(c) of the Convention, India considers that the following agreements contain a provision described in Article 7(14). The Article and Paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Albania Article 29 (1) through (5) 2 Armenia Article 28 29 Iceland Article 24 (1) through (5) 49 Mexico Article 28(1) through (5) 74 Sri Lanka Article 28(1) through (5) 79 Tajikistan Article 28 (1) through (5) 80 Tanzania Article 28(1) through (5) 89 Uruguay Article 29 (2) through (6) 90 USA Article 24