France
A. Progress in the implementation of the minimum standard
France has 119 tax agreements in force, as reported in its response to the Peer Review questionnaire. Twenty-five of those agreements, the agreements with Australia, Austria, Belgium, Canada, Finland, Georgia, Iceland, India, Ireland, Israel, Japan, Lithuania, Luxembourg, Malta, Monaco, the Netherlands, New Zealand, Poland, Serbia, the Slovak Republic, Singapore, Slovenia, Ukraine, the United Arab Emirates and the United Kingdom, 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. Further, France deposited additional notifications under the MLI on 22 September 2020 to list its agreements that were initially not listed in its definitive MLI Position.
France is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
B. Implementation issues
No jurisdiction has raised any concerns about their agreements with France.
France indicated that it had contacted its treaty partners and encouraged them to join the MLI. France also contacted some of its treaty partners that are Signatories to the MLI and encouraged them to list those agreements under the MLI.
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).