France
A. Progress in the implementation of the minimum standard
France has 120 tax agreements in force as reported in its response to the Peer Review questionnaire. Fifty-one of those agreements comply with the minimum standard.
France signed the MLI in 2017 and deposited its instrument of ratification on 26 September 2018. The MLI entered into force for France on 1 January 2019. On 22 September 2020, France made an additional notification to expand its list of agreements to be covered under the MLI. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
France is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
Note
← 1. For its agreements listed under the MLI, France is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).