France - New Developments Regarding Transfer Pricing Documentation Requirements under the 2016 Finance Act
- P-J. Douvier; J. Benamran
- International Transfer Pricing Journal, 2016 (Volume 23), No 4
- 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.