Consolidating and developing the French advance pricing agreement procedure

Journal
Gibert, B.
France
European Taxation 2005 (Volume 45), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Based on the advance pricing agreement section of the Report written for the Ministry of Economy, Finance and Industry by the authors and others, this article reviews the French APA procedures and sets out proposals for improvement.