The French General Directorate of Public Finance has published the synthesized text of the tax treaty with China as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized text was prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaty and the MLI take precedence and remain the legal texts applicable.
The MLI applies for the 2013 France-China tax treaty:
Click the following link for the tax treaty page of the General Directorate of Public Finance, which includes the MLI synthesized texts.