Explanation

UPI’s international expansion is being done through bilateral partnerships and NPCI International, focusing on countries with strong Indian diaspora and tourism linkages.

Among the given countries:

United Arab Emirates → UPI is accepted at select merchant outlets ✔

France → UPI enabled, especially for retail/tourist payments ✔

Singapore → Linked via PayNow-UPI integration ✔

Germany → No UPI acceptance ✘

Bangladesh → No UPI acceptance ✘

Thus, only three countries support UPI merchant payments, highlighting that UPI’s global footprint is still selective and strategically expanded.