Article 16 - Mutual Agreement Procedure - France - Convention to Implement Tax Treaty related Measures to Prevent Base Erosion and Profit Shifting

Article 16 Mutual Agreement Procedure Reservation Pursuant to Article 16(5)(a) of the Convention, India reserves the right for the first sentence of Article 16(1) not to apply to its Covered Tax Agreements on the basis that it intends to meet the minimum standard for improving dispute resolution under the OECD/G20 BEPS Package by ensuring that under each of its Covered Tax Agreements(other than a Covered Tax Agreement that permits a person to present a case to the competent authority of either Contracting Jurisdiction), where a person considers that the actions of one or both of the Contracting Jurisdictions result or will result for that person in taxation not in accordance with the provisions of the Covered Tax Agreement, irrespective of the remedies provided by the domestic law of those Contracting Jurisdictions, that person may present the case to the competent authority of the Contracting Jurisdiction of which the person is a resident or, if the case presented by that person comes under a provision of a Covered Tax Agreement relating to non-discrimination based on nationality, to that of the Contracting Jurisdiction of which that person is a national; and the competent authority of that Contracting Jurisdiction will implement a bilateral notification or consultation process with the competent authority of the other Contracting Jurisdiction for cases in which the competent authority to which the mutual agreement procedure case was presented does not consider the taxpayer s objection to be justified. Reservation is applicable to all CTAs of India provided in pursuance to Article 2(1)(a)(ii) Notification of Existing Provisions in Listed Agreements Pursuant to Article 16(6)(b)(i) of the Convention, India considers that the following agreements contain a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is shorter than three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 7 Belgium Article 25(1), Second Sentence 12 Canada Article 25(1), Second Sentence 33 Italy Article 26(1), Second Sentence 87 United Arab Emirates Article 27(1), Second Sentence Pursuant to Article 16(6)(b)(ii) of the Convention, India considers that the following agreement(s) contain(s)a provision that provides that a case referred to in the first sentence of Article 16(1) must be presented within a specific time period that is at least three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Covered Tax Agreement. The article and paragraph number of each such provision is identified below. Listed Agreement Number Other Contracting Jurisdiction Provision 1 Albania Article 26(1), Second Sentence 2 Armenia Article 25(1), Second Sentence 3 Australia Article 25(1), Second Sentence 4 Austria Article 25(1), Second Sentence 5 Bangladesh Article 27(1), Second Sentence 6 Belarus Article 26(1), Second Sentence 8 Bhutan Article 24(1), Second Sentence 9 Botswana Article 26(1), Second Sentence 10 Brazil Article 25(1), Second Sentence 11 Bulgaria Article 27(1), Second Sentence 13 Colombia Article 25(1), Second Sentence 14 Croatia Article 25(1), Second Sentence 15 Cyprus Article 25(1), Second Sentence 16 Czech Republic Article 26(1), Second Sentence 17 Denmark Article 25(1), Second Sentence 19 Estonia Article 25(1), Second Sentence 20 Ethiopia Article 25(1), Second Sentence 21 Fiji Article 25(1), Second Sentence 22 Finland Article 24(1), Second Sentence 23 France Article 27(1), Second Sentence 24 Georgia Article 26(1), Second Sentence 25 Germany Article 25(1), Second Sentence 27 Hong Kong Article 25(1), Second Sentence 28 Hungary Article 25(1), Second Sentence 29 Iceland Article 26(1), Second Sentence 30 Indonesia Article 26(1), Second Sentence 31 Ireland Article 25(1), Second Sentence 32 Israel Article 26(1), Second Sentence 34 Japan Article 25(1), Second Sentence 35 Jordan Article 25(1), Second Sentence 36 Kazakstan Article 26(1), Second Sentence 37 Kenya Article 26(1), Second Sentence 38 Korea Article 25(1), Second Sentence 39 Kuwait Article 25(1), Second Sentence 40 Kyrgyz Republic Article 25(1), Second Sentence 41 Latvia Article 25(1), Second Sentence 43 Lithuania Article 26(1), Second Sentence 44 Luxembourg Article 26(1), Second Sentence 45 Macedonia Article 25(1), second sentence 46 Malaysia Article 25(1), Second Sentence 47 Malta Article 25(1), second sentence 48 Mauritius Article 25(1), Second Sentence 49 Mexico Article 25(1), Second Sentence 50 Mongolia Article 26(1), Second Sentence 51 Montenegro Article 27(1), second sentence 52 Morocco Article 25(1), Second Sentence 53 Mozambique Article 25(1), Second Sentence 54 Myanmar Article 25(1), Second Sentence 55 Namibia Article 26(1), Second Sentence 56 Nepal Article 25(1), Second Sentence 57 Netherlands Article 25(1), second sentence 58 New Zealand Article 25(1), Second Sentence 59 Norway Article 26(1), second sentence 60 Oman Article 26(1), Second Sentence 61 Philippines Article 26(1), Second Sentence 62 Poland Article 26(1), second sentence 63 Portugal Article 25(1), second sentence 64 Qatar Article 23(1), Second Sentence 65 Romania Article 25(1), second sentence 66 Russia Article 25(1), second sentence 67 Saudi Arabia Article 24(1), Second Sentence 68 Serbia Article 27(1), second sentence 69 Singapore Article 27(1), Second Sentence 70 Slovak Republic Article 25(1), second sentence 71 Slovenia Article 25(1), second sentence 72 South Africa Article 24(1), Second Sentence 73 Spain Article 27(1), second sentence 74 Sri Lanka Article 25(1), Second Sentence 75 Sudan Article 25(1), Second Sentence 76 Sweden Article 26(1), second sentence 77 Swiss Confederation Article 25(1), second sentence 78 Syria Article 25(1), Second Sentence 79 Tajikistan Article 25(1), Second Sentence 80 Tanzania Article 25(1), Second Sentence 81 Thailand Article 25(1), Second Sentence 82 Trinidad and Tobago Article 25(1), Second Sentence 83 Turkey Article 25(2), Second Sentence 84 Turkmenistan Article 26(1), Second Sentence 85 Uganda Article 25(1), Second Sentence 86 Ukraine Article 26(1), second sentence 89 Uruguay Article 26(1), Second Sentence 90 USA Article 27(1), Second Sentence 91 Uzbekistan Article 27(1), Second Sentence 92 Vietnam Article 27(1), Second Sentence 93 Zambia Article 26(1), Second Sentence Notification of Listed Agreements Not Containing Existing Provisions Pursuant to Article 16(6)(c)(i) of the Convention, India considers that the following agreements do not contain a provision described in Article 16(4)(b)(i) Listed Agreement Number Other Contracting Jurisdiction 26 Greece 49 Mexico Pursuant to Article 16(6)(c)(ii) of the Convention, India considers that the following agreement(s) do(es) not contain a provision described in Article 16(4)(b)(ii) Listed Agreement Number Other Contracting Jurisdiction 12 Canada 18 Egypt 26 Greece 33 Italy 42 Libya 49 Mexico 61 Philippines 77 Swiss Confederation 83 Turkey 88 United Kingdom Pursuant to Article 16(6)(d)(i) of the Convention, India considers that the following agreements do not contain a provision described in Article 16(4)(c)(i). Listed Agreement Number Other Contracting Jurisdiction 3 Australia 26 Greece Pursuant to Article 16(6)(d)(ii) of the Convention, India considers that the following agreements do not contain a provision described in Article 16(4)(c)(ii). Listed Agreement Number Other Contracting Jurisdiction 3 Australia 7 Belgium 26 Greece 61 Philippines 86 Ukraine 88 United Kingdom