The 2024 French Finance Bill, officially known as law n°2023-1322, was passed on December 29, 2023. It brings in new regulations aimed at strengthening the requirements for transfer pricing documentation
Thomas Pautrat
Partner in TP at Deloitte Société d’Avocats. Thomas joined the firm in May 2012. Previously, he worked for the French Ministry of Research & Innovation, on Public Policy Assessment, in particular on the R&D Tax Credit. Thomas is graduated from the Toulouse School of Economics and the “Ecole des Hautes Etudes en Sciences Sociales”
+33 1 55 61 66 64Thomas Pautrat
Deloitte Société d'Avocats
Transfer Pricing
Partner in TP at Deloitte Société d’Avocats. Thomas joined the firm in May 2012. Previously, he worked for the French Ministry of Research & Innovation, on Public Policy Assessment, in particular on the R&D Tax Credit. Thomas is graduated from the Toulouse School of Economics and the “Ecole des Hautes Etudes en Sciences Sociales”
France
2024 French Finance Bill: Enhanced Oversight Targeting Transfer Pricing
The 2024 French Finance Bill (law n°2023-1322) was adopted on December 29, 2023, and has introduced new measures reinforcing transfer pricing documentation requirements as well as the power of control
Transfer pricing adjustments and customs: the Chinese example
Transfer pricing models implemented by Multinational Enterprises (MNE) often rely on the Transactional Net Margin Method (TNMM) to remunerate routine functions. A proper application of the TNMM involves the transfer
What future for rulings following the European Commission’s offensive?
At the time of Paradise Papers’ revelations about numerous tax schemes involving large international groups, it is interesting to look back at the activism of the European Commission, which has