{"id":47171,"date":"2026-02-27T20:32:17","date_gmt":"2026-02-27T15:02:17","guid":{"rendered":"https:\/\/edunovations.com\/currentaffairs\/?p=47171"},"modified":"2026-02-27T20:32:19","modified_gmt":"2026-02-27T15:02:19","slug":"most-favoured-nation","status":"publish","type":"post","link":"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/","title":{"rendered":"Most Favoured Nation Clause Removed India France Tax Treaty \u2013 Key Updates"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#Most_Favoured_Nation_clause_removed_in_India-France_tax_treaty_Learn_about_capital_gains_dividend_taxation_BEPS_provisions_and_implications_for_international_investments\" >Most Favoured Nation clause removed in India-France tax treaty. Learn about capital gains, dividend taxation, BEPS provisions, and implications for international investments.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#India_Removes_Most_Favoured_Nation_MFN_Clause_from_Tax_Pact_with_France\" >India Removes Most Favoured Nation (MFN) Clause from Tax Pact with France<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#Changes_in_Capital_Gains_and_Dividend_Taxation\" >Changes in Capital Gains and Dividend Taxation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#Incorporation_of_International_Anti%E2%80%91Tax_Avoidance_Standards\" >Incorporation of International Anti\u2011Tax Avoidance Standards<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#Why_This_News_is_Important_for_Competitive_Exams\" >Why This News is Important for Competitive Exams<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#Clarifies_International_Taxation_for_Exam_Aspirants\" >Clarifies International Taxation for Exam Aspirants<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#Significance_in_Indias_Global_Economic_Strategy\" >Significance in India\u2019s Global Economic Strategy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#Relevance_to_Bilateral_Relations\" >Relevance to Bilateral Relations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#Useful_Case_Study_for_Policy_Discussions\" >Useful Case Study for Policy Discussions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#Historical_Context_India%E2%80%91France_Tax_Relations_and_the_MFN_Clause\" >Historical Context: India\u2011France Tax Relations and the MFN Clause<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#Key_Takeaways_from_%E2%80%9CIndia_Drops_Most_Favoured_Nation_Status_in_France_Tax_Pact%E2%80%9D\" >Key Takeaways from \u201cIndia Drops Most Favoured Nation Status in France Tax Pact\u201d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#FAQs_Frequently_Asked_Questions\" >FAQs: Frequently Asked Questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#1_What_does_MFN_stand_for_in_international_taxation\" >1. What does MFN stand for in international taxation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#2_Why_did_India_remove_the_MFN_clause_from_the_France_tax_treaty\" >2. Why did India remove the MFN clause from the France tax treaty?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#3_How_does_the_amendment_affect_capital_gains_taxation\" >3. How does the amendment affect capital gains taxation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#4_What_are_the_changes_in_dividend_taxation_under_the_amended_treaty\" >4. What are the changes in dividend taxation under the amended treaty?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#5_Does_the_new_treaty_align_with_international_tax_standards\" >5. Does the new treaty align with international tax standards?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#6_When_will_the_amended_treaty_take_effect\" >6. When will the amended treaty take effect?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#7_How_is_this_news_relevant_for_government_exams\" >7. How is this news relevant for government exams?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/edunovations.com\/currentaffairs\/national\/most-favoured-nation\/#Some_Important_Current_Affairs_Links\" >Some Important Current Affairs Links<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Most_Favoured_Nation_clause_removed_in_India-France_tax_treaty_Learn_about_capital_gains_dividend_taxation_BEPS_provisions_and_implications_for_international_investments\"><\/span>Most Favoured Nation clause removed in India-France tax treaty. Learn about capital gains, dividend taxation, BEPS provisions, and implications for international investments.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"India_Removes_Most_Favoured_Nation_MFN_Clause_from_Tax_Pact_with_France\"><\/span><strong>India Removes Most Favoured Nation (MFN) Clause from Tax Pact with France<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>India has recently amended its <strong>Double Taxation Avoidance Convention (DTAC)<\/strong> with France by removing the <strong>Most Favoured Nation (MFN) clause<\/strong>, a significant change in the bilateral tax relationship between the two countries. The amended agreement was signed during the recent visit of French President Emmanuel Macron to India, highlighting strengthened economic cooperation between the two nations.<\/p>\n\n\n\n<p>Under the old tax treaty, signed in <strong>1992<\/strong>, the MFN clause meant that if India granted more favourable tax terms to another country in future agreements, France could automatically claim the same benefits. This provision was intended to ensure fairness and equal treatment between treaty partners but led to legal ambiguity and long\u2011standing disputes.<\/p>\n\n\n\n<p>With the <strong>removal of the MFN clause<\/strong>, France no longer has the right to claim automatically any more favourable tax provisions India offers to other countries. Now, both India and France must <strong>negotiate and explicitly include any tax benefits in the treaty itself<\/strong>. This makes the provisions clearer, reducing disputes and providing stronger tax certainty for investors and governments alike.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Changes_in_Capital_Gains_and_Dividend_Taxation\"><\/span><strong>Changes in Capital Gains and Dividend Taxation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The amended tax treaty also introduces <strong>major changes in how capital gains and dividends are taxed<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Capital Gains Tax:<\/strong> India will now have the <strong>primary right to tax capital gains<\/strong> arising from the sale of shares of Indian companies by French investors. This provides greater clarity and strengthens India\u2019s revenue rights.<\/li>\n\n\n\n<li><strong>Dividend Tax Rates:<\/strong> Instead of a flat 10% dividend tax, the new treaty adopts a <strong>split rate system<\/strong>\u2014\n<ul class=\"wp-block-list\">\n<li><strong>5% tax<\/strong> if the French investor holds at least <strong>10% stake<\/strong> in the Indian company.<\/li>\n\n\n\n<li><strong>15% tax<\/strong> if the holding is less than 10%.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Incorporation_of_International_Anti%E2%80%91Tax_Avoidance_Standards\"><\/span><strong>Incorporation of International Anti\u2011Tax Avoidance Standards<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The updated treaty also brings in provisions aligned with global tax standards, such as <strong>BEPS (Base Erosion and Profit Shifting) measures<\/strong>. These are designed to prevent multinational companies from shifting profits to low\u2011tax jurisdictions without genuine economic activity. The agreement expands definitions related to permanent establishments and fees for technical services, and also improves <strong>exchange of tax information and cooperation in tax collection<\/strong> between India and France.<\/p>\n\n\n\n<p>India and France will implement the amended tax treaty only after it is <strong>ratified and approved<\/strong> through their respective legal procedures. This revision marks a significant step in updating a three\u2011decade\u2011old tax pact to align with modern economic realities and enhance bilateral cooperation.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\" id=\"Most-Favoured-Nation\"><img decoding=\"async\" src=\"data:image\/jpeg;base64,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\" alt=\"Most Favoured Nation\" style=\"width:494px;height:auto\" title=\"Most Favoured Nation\"\/><figcaption class=\"wp-element-caption\">Most Favoured Nation<\/figcaption><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_This_News_is_Important_for_Competitive_Exams\"><\/span><strong>Why This News is Important for Competitive Exams<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Clarifies_International_Taxation_for_Exam_Aspirants\"><\/span><strong>Clarifies International Taxation for Exam Aspirants<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The removal of the <strong>Most Favoured Nation (MFN) clause<\/strong> from the India\u2011France tax treaty is a <strong>key topic in international relations and economics<\/strong>, frequently asked in UPSC, SSC, banking, and other government exams. This change highlights how countries adapt treaties to evolving global tax norms and protect national tax interests.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Significance_in_Indias_Global_Economic_Strategy\"><\/span><strong>Significance in India\u2019s Global Economic Strategy<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>For aspirants preparing for economics, GS\u2011II (International Relations), and taxation sections, this treaty amendment reflects India\u2019s efforts to <strong>modernise tax agreements<\/strong> and provide legal certainty for foreign investments. The introduction of a <strong>tiered dividend tax system<\/strong> and clearer rights on capital gains taxation indicate how international tax cooperation can be structured to balance domestic and foreign economic incentives.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Relevance_to_Bilateral_Relations\"><\/span><strong>Relevance to Bilateral Relations<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The update comes at a time when India and France are <strong>enhancing strategic ties<\/strong>, covering defence, technology, trade and more. Understanding such economic diplomacy helps students grasp how <strong>tax treaties influence broader bilateral cooperation<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Useful_Case_Study_for_Policy_Discussions\"><\/span><strong>Useful Case Study for Policy Discussions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Competitive exams often require candidates to analyse policies from multiple angles. This news serves as an excellent example of:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>International tax policy<\/li>\n\n\n\n<li>Bilateral negotiations<\/li>\n\n\n\n<li>Economic sovereignty<\/li>\n\n\n\n<li>Alignment with global standards like BEPS<br>Aspirants should note these aspects for conceptual clarity and exam answers.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Historical_Context_India%E2%80%91France_Tax_Relations_and_the_MFN_Clause\"><\/span><strong>Historical Context: India\u2011France Tax Relations and the MFN Clause<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The <strong>India\u2011France Double Taxation Avoidance Convention (DTAC)<\/strong> was first signed on <strong>29 September 1992<\/strong> to prevent income from being taxed twice when earned in both countries. DTAC agreements typically cover taxation on dividends, interest, royalties, capital gains and other income, promoting cross\u2011border trade and investment by eliminating double tax burdens.<\/p>\n\n\n\n<p>The <strong>Most Favoured Nation (MFN) clause<\/strong> is a principle from international trade and taxation whereby a treaty partner automatically receives any more favourable terms granted to third parties. In tax treaties, this meant that if India offered better tax benefits to another country in future tax agreements, France would be entitled to the same terms without renegotiation. However, this led to interpretational challenges and disputes over which benefits applied when comparing treaties.<\/p>\n\n\n\n<p>With changing global tax norms and India\u2019s participation in multilateral frameworks like BEPS, both countries recognised the need for a modernised tax pact. By removing the MFN clause and upgrading provisions on capital gains, dividend taxes, permanent establishment and information exchange, the 2026 amendment updates the tax treaty to match contemporary international standards and clarify administrative procedures.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Takeaways_from_%E2%80%9CIndia_Drops_Most_Favoured_Nation_Status_in_France_Tax_Pact%E2%80%9D\"><\/span><strong>Key Takeaways from \u201cIndia Drops Most Favoured Nation Status in France Tax Pact\u201d<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>S.No.<\/strong><\/th><th><strong>Key Takeaway<\/strong><\/th><\/tr><\/thead><tbody><tr><td>1.<\/td><td>India removed the Most Favoured Nation (MFN) clause from its tax treaty with France, meaning tax benefits will no longer be automatically extended.<\/td><\/tr><tr><td>2.<\/td><td>The amended treaty gives India primary capital gains tax rights on share sales of Indian companies by French investors.<\/td><\/tr><tr><td>3.<\/td><td>Dividend tax rates were revised: 5% if a French investor holds \u226510% in an Indian firm, 15% if holdings are &lt;10%.<\/td><\/tr><tr><td>4.<\/td><td>Provisions aligned with BEPS standards were included to prevent tax avoidance and improve information exchange.<\/td><\/tr><tr><td>5.<\/td><td>The revised treaty requires ratification in both countries before the changes take effect.<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Most Favoured Nation<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs_Frequently_Asked_Questions\"><\/span><strong>FAQs: Frequently Asked Questions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_What_does_MFN_stand_for_in_international_taxation\"><\/span><strong>1. What does MFN stand for in international taxation?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>MFN stands for <strong>Most Favoured Nation<\/strong>, a clause in tax treaties that ensures a treaty partner automatically receives any more favourable terms given to third countries.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Why_did_India_remove_the_MFN_clause_from_the_France_tax_treaty\"><\/span><strong>2. Why did India remove the MFN clause from the France tax treaty?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>India removed the MFN clause to <strong>clarify tax provisions<\/strong>, reduce disputes, and prevent automatic extension of benefits, ensuring that any tax benefits must now be negotiated explicitly.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_How_does_the_amendment_affect_capital_gains_taxation\"><\/span><strong>3. How does the amendment affect capital gains taxation?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The revised treaty gives <strong>India the primary right to tax capital gains<\/strong> arising from the sale of shares of Indian companies by French investors, strengthening India\u2019s tax revenue rights.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_What_are_the_changes_in_dividend_taxation_under_the_amended_treaty\"><\/span><strong>4. What are the changes in dividend taxation under the amended treaty?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Dividend tax rates are now tiered:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>5% tax<\/strong> if the French investor holds \u226510% of the company<\/li>\n\n\n\n<li><strong>15% tax<\/strong> if the holding is &lt;10%<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Does_the_new_treaty_align_with_international_tax_standards\"><\/span><strong>5. Does the new treaty align with international tax standards?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Yes, the treaty now incorporates <strong>BEPS (Base Erosion and Profit Shifting) standards<\/strong>, including permanent establishment rules, information sharing, and anti-tax avoidance provisions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"6_When_will_the_amended_treaty_take_effect\"><\/span><strong>6. When will the amended treaty take effect?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The treaty will come into force <strong>after ratification by both India and France<\/strong> through their respective legal procedures.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"7_How_is_this_news_relevant_for_government_exams\"><\/span><strong>7. How is this news relevant for government exams?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>This amendment is important for exams like <strong>UPSC, SSC, Banking, Railways, and PSUs<\/strong> as it highlights international tax policy, economic diplomacy, and India\u2019s approach to foreign investment regulations.<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Some_Important_Current_Affairs_Links\"><\/span>Some Important Current Affairs Links<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/edunovations.com\/currentaffairs\/category\/national\/\" target=\"_blank\" rel=\"noreferrer noopener\">State Current Affairs<\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-outline 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Learn about capital gains, dividend taxation, BEPS provisions, and implications for international investments. India Removes Most Favoured Nation (MFN) Clause from Tax Pact with France India has recently amended its Double Taxation Avoidance Convention (DTAC) with France by removing the Most Favoured Nation (MFN) clause, a&#8230;<\/p>\n","protected":false},"author":6,"featured_media":47210,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,157],"tags":[34614,34610,34612,34608,32459,34613,34611,34609],"class_list":["post-47171","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-national","category-ranks_and_reports","tag-beps-standards","tag-capital-gains-india","tag-dividend-tax-france","tag-dtac-india-france","tag-foreign-investment-india","tag-india-france-tax-treaty","tag-international-tax-policy","tag-mfn-clause"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/edunovations.com\/currentaffairs\/wp-json\/wp\/v2\/posts\/47171","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/edunovations.com\/currentaffairs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/edunovations.com\/currentaffairs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/edunovations.com\/currentaffairs\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/edunovations.com\/currentaffairs\/wp-json\/wp\/v2\/comments?post=47171"}],"version-history":[{"count":3,"href":"https:\/\/edunovations.com\/currentaffairs\/wp-json\/wp\/v2\/posts\/47171\/revisions"}],"predecessor-version":[{"id":47211,"href":"https:\/\/edunovations.com\/currentaffairs\/wp-json\/wp\/v2\/posts\/47171\/revisions\/47211"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/edunovations.com\/currentaffairs\/wp-json\/wp\/v2\/media\/47210"}],"wp:attachment":[{"href":"https:\/\/edunovations.com\/currentaffairs\/wp-json\/wp\/v2\/media?parent=47171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/edunovations.com\/currentaffairs\/wp-json\/wp\/v2\/categories?post=47171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/edunovations.com\/currentaffairs\/wp-json\/wp\/v2\/tags?post=47171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}