Current Affairs · International Taxation Agreements
Regarding the recent Amending Protocol to the India-France Double Taxation Avoidance Convention (DTAC), which of the following statements is/are correct? 1. It expands the scope of 'Permanent Establishment' by adding Service PE and aligns the definition of 'Fees for Technical Services' with the India-UK Double Taxation Avoidance Agreement. 2. The protocol deletes the Most-Favoured-Nation (MFN) Clause from the existing arrangement to bring to rest all issues relating to it. 3. It replaces the single 10% dividend tax rate with a split rate of 5% for holdings of at least 10% capital and 15% for others, while granting full taxing rights on capital gains to the jurisdiction where the company is a resident. Select the correct option:
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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