France - Experience with the New Transfer Pricing Documentation Requirement
- P-J. Douvier; X. Daluzeau
- International Transfer Pricing Journal, 2015 (Volume 22), No 2
- 2 February 2015
At the end of 2013, enterprises established in France and subject to the obligation to prepare transfer pricing documentation prior to a tax audit, became also obliged to file annually a declaration of their transfer pricing policy. The authors offer guidance on how to fulfil this obligation and consider practical issues related to the new obligation.