CAMBIO Avocat - Be assisted with a transfer pricing tax audit

CAMBIO Avocat accompanies you throughout the tax audit.

During the tax audit

Depending on your needs, CAMBIO Avocat can:

prepare or review the elements that explain and justify the transfer pricing policy (documentation, contracts, benchmarks, etc.) before providing them to the auditor
participate in discussions with the auditor on technical issues concerning transfer pricing

After receiving the tax reassessment notice

CAMBIO Avocat can:

Write an appropriate response to the tax reassessment notice
Review the arguments you have prepared

As part of a hierarchical appeal (pre-litigation phase)

CAMBIO Avocat assists you in discussions and negotiations with the various French tax authorities, such as the Chief tax officer, the Departmental tax officer, the Departmental Commission for direct taxes and turnover taxes.

Once the tax audit is over

CAMBIO Avocat assists you in implementing Mutual Agreement Procedures (MAP) to eliminate double taxation with the competent authorities.

All expertises

Fees

My assistance with your tax audit is invoiced on a time-spent basis, according to an hourly rate that I communicate to you in advance.

For each type of task (preparing answers to the auditor's questions, drafting arguments in response to a proposed reassessment, preparing for the interview with the Chief tax officer in the event of a hierarchical appeal, etc.), I provide you with an estimate of the fees to be expected. My fees are then adjusted according to the time actually spent.

Frequently asked questions

What are the consequences of a tax audit on transfer pricing?

The specific feature of a transfer pricing adjustment is the application of a withholding tax, in addition to the additional corporation tax payable except in the case of a loss-making situation. This withholding tax is applied because of the very nature of the adjustment, which is considered to be a deemed distribution falling within the category of dividends under most tax treaties.

There are also indirect consequences, in terms of CVAE, the calculation of employee profit-sharing and the customs value in the event of a transfer price adjustment.

How can double taxation resulting from a transfer pricing adjustment be eliminated?

There are two procedures for eliminating double taxation resulting from a transfer pricing adjustment:

The Mutual Agreement Procedure (MAP) provided for in tax treaties : this procedure is possible with countries that have signed a tax treaty with France. These countries only have an obligation of means but are not obliged to conclude an agreement (except in certain tax treaties).
The arbitration procedure provided for in the European Arbitration Convention : this procedure is only possible for EU member states and applies only to transfer pricing. Countries are obliged to reach an agreement within 2 years.

Be assisted with a transfer pricing tax audit