Article 9 - Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property - France - Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting

Article 9 Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property Notification of Choice of Optional Provisions Pursuant to Article 9(8) of the Convention, India hereby chooses to apply Article 9(4). Notification of Existing Provisions in Listed Agreements Pursuant to Article 9(7) of the Convention, India considers that the following agreements contain a provision described in Article 9(1). The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 2 Armenia Article 13(4) 3 Australia Article 13(4) 4 Austria Article 13(4) 6 Belarus Article 13(4) 7 Belgium Article 13(4) 8 Bhutan Article 13(4) 9 Botswana Article 13(4) 11 Bulgaria Article 14(4) 13 Colombia Article 13 (4) 14 Croatia Article 13(4) 15 Cyprus Article 13(4) 16 Czech Republic Article 13(4) 17 Denmark Article 14(4) 19 Estonia Article 13(2) 20 Ethiopia Article 13(4) 21 Fiji Article 13(4) 23 France Article 14(4) 24 Georgia Article 13(4) 27 Hong Kong Article 14(4) 28 Hungary Article 13(2) 29 Iceland Article 13(4) 30 Indonesia Article 13(4) 31 Ireland Article 13(4) 32 Israel Article 14(4) 33 Italy Article 14(4) 35 Jordan Article 13(4) 36 Kazakstan Article 13(4) 37 Kenya Article 14(4) 38 Korea Article 13(4) 39 Kuwait Article 13(4) 40 Kyrgyz Republic Article 13(4) 41 Latvia Article 13(4) 44 Luxembourg Article 13(4) 45 Macedonia Article 13(4) 46 Malaysia Article 14(4) 49 Mexico Article 13(4) 50 Mongolia Article 13(4) 51 Montenegro Article 14(4) 52 Morocco Article 13(4) 53 Mozambique Article 13(4) 54 Myanmar Article 13(4) 55 Namibia Article 13(4) 56 Nepal Article 13(4) 57 Netherlands Article 13(4) 58 New Zealand Article 13(4) 60 Oman Article 15(4) 61 Philippines Article 14(4) 62 Poland Article 14(4) 63 Portugal Article 13(4) 64 Qatar Article 13(4) 67 Saudi Arabia Article 13(4) 68 Serbia Article 14(4) 70 Slovak Republic Article 13(4) 71 Slovenia Article 13(4) 72 South Africa Article 13(4) 73 Spain Article 14(4) 74 Sri Lanka Article 13(4) 75 Sudan Article 13(4) 76 Sweden Article 13(4) 77 Swiss Confederation Article 13(4) 80 Tanzania Article 13(4) 81 Thailand Article 13(4) 82 Trinidad Tobago Article 13(4) 83 Turkey Article 13(4) 84 Turkmenistan Article 13(4) 85 Uganda Article 13(4) 86 Ukraine Article 13(4) 87 United Arab Emirates Article 13(3) 89 Uruguay Article 13 (4) 91 Uzbekistan Article 14(4) 92 Vietnam Article 14(4)