France - Recent Transfer Pricing Developments
- B. Gouthière
- European Taxation, 2015 (Volume 55), No 2/3
- 22 January 2015
This article summarizes recent transfer pricing amendments, including new reporting obligations intended to provide the tax authorities with more information in carrying out transfer pricing audits. Further, the article highlights recent court cases that indicate that the French tax courts are still very careful in ensuring that the tax authorities back up their adjustments with sufficient evidence.