The purpose of this guide is to provide a summary presentation of the rules applicable to transfer pricing in France, in order to enable companies to anticipate risks and secure their transfer pricing policy and comply with their documentary and reporting obligations.
What subjects are covered?
- the definition of transfer prices
- transfer pricing documentation and declaration requirements in France
- transfer pricing documentation
- transfer pricing declaration (form 2257-SD)
- the main transfer pricing issues audited by the French Tax Authorities
- the specific features of a tax audit in France relating to transfer pricing
- the financial consequences of a transfer price adjustment
Who is this guide for?
- administrative and financial directors of small-and-medium sized companies operating internationally
- tax lawyers and accountants working in international taxation
- as well as anyone wishing to deepen their knowledge of transfer pricing
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