France - New Transfer Pricing Documentation Obligations for Large Companies
- P.-J. Douvier; X. Daluzeau
- International Transfer Pricing Journal, 2014 (Volume 21), No 3
- 22 May 2014
Several provisions – such as new requirements regarding transfer pricing documentation and accounting information to provide in the course of a tax audit – were enacted in France at the end of 2013. These measures will increase the transparency of large companies vis-à-vis the French tax authorities. They will also trigger additional constraints for large companies and confirm that transfer pricing will remain a priority in coming tax audits in France.