The OECD has published an updated arbitration profile for France under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Part VI of the MLI allows jurisdictions choosing to apply it to adopt mandatory binding arbitration for the resolution of tax treaty disputes. Arbitration profiles have been developed to provide taxpayers with additional information on the application of Part VI of the MLI for each jurisdiction choosing to apply that Part. The arbitration profiles also allow those jurisdictions to make publicly available clarifications on their position on the MLI Arbitration. As provided...