Transfer pricing rules for transactions involving low-tax countries : France

Journal
Douvier, P-J.
France
International Transfer Pricing Journal 2007 (Volume 14), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article describes the anti-abuse measures in France, CFC and transfer pricing rules, and the approach of the French legislature and the tax authorities towards e-commerce.