On 27 October 2026, the French Senate (upper house of parliament) approved the bill to ratify the pending protocol to the 1992 tax treaty with India, which has been sent to the National Assembly (lower house) for consideration. 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 instrume…