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France - New Developments Regarding Transfer Pricing Documentation Requirements under the 2016 Finance Act

Country:
France
Author:
P-J. Douvier; J. Benamran
Issue:
International Transfer Pricing Journal, 2016 (Volume 23), No 4
Published:
18 July 2016
The authors consider the country-by-country reporting requirement that has been introduced by the French 2016 Finance Act; they also present the draft law that could introduce a public country-by-country reporting requirement in France and the resulting concerns for taxpayers regarding confidentiality.
 
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