France has 118 tax agreements in force, as reported in its response to the Peer Review questionnaire. Eleven of those agreements, the agreements with Australia, Austria, Israel, Japan, Lithuania, New Zealand, Poland, Serbia, Slovak Republic, Slovenia and United Kingdom, comply with the minimum standard.

France signed the MLI in 2017 and deposited its instrument of ratification on 26 September 2018, listing 90 tax agreements.1 The MLI entered into force for France on 1 January 2019.

France is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect. Other agreements listed under the MLI are expected to become compliant with the minimum standard by the end of 2019. France indicated in its response to the Peer Review questionnaire that the agreements not listed under the MLI were concluded with treaty partners that were not members of the ad hoc Group at the time of France’s signature of the MLI.

No jurisdiction has raised any concerns about their agreements with France.


← 1. In total, France listed 91 agreements under the MLI, one of which (the agreement with Colombia) is not yet in force.

← 2. 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).

Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2020

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at