During its meeting on 16 September 2026, the French Council of Ministers approved the pending protocol to the 1992 tax treaty with India. The protocol, signed 18 February 2026, is the first to amend the treaty and includes updates to bring the treaty in line with OECD BEPS standards and several other changes (previous coverage).
The protocol will enter into force the day after the ratification instruments are exchanged and will generally apply in France from 1 January of the year following …