This article was published on January 25, 2018 by the Bureau of National Affairs, Inc., Bloomberg Tax. We obtained consent of the Bureau of National Affairs, Inc., Bloomberg Tax to
Customs value – Transfer pricing adjustments
The EUCJ rejects the agreed customs value between the parties, which consisted partly of an amount initially invoiced and declared and partly of a flat-rate adjustment made after the end
Parliament adopts second amended finance bill for 2017 and finance bill for 2018
On 21 December 2017, the French parliament adopted the second amended finance bill for 2017 and the finance bill for 2018. These finance laws—the first of President Macron—are intended to
CbC Reporting: Situation of French Subsidiaries of American Groups
The French tax administration has officially indicated this morning that subsidiaries and PEs in France of foreign MNEs, including US groups, do not have to file a CbCR in France
French Customs Authorities comments for exports performed by non-established companies
In order to try to alleviate the difficulties experienced in cases of exports performed by non-established companies, further details have been provided by the French Customs Authorities regarding the formalities
Simplification of the anti-fraud provision for cash-register software: publication of an FAQ
The publication of an FAQ by the French Administration answers some of the various questions asked by businesses following the simplification of this provision, now limited to cash-register software. In
Small-sized, medium-sized companies: Transfer pricing form’s threshold lowered
Middle-market companies and SMEs have until November 3, to fill in the transfer pricing form following the lowering of the applicable threshold to €50 million. The applicable threshold for the
News on transfer pricing obligations in France: towards documentation for all
Two major changes in filing obligations are to be noted: The threshold above which a taxpayer should file the transfer pricing return(formulaire 2257 SD, Article 223 quinquies B du CGI)
The Future of Transfer Pricing – Focus on France
This article was first published in Les Cahiers de l’IFA, volume 102, The future of transfer pricing, July 2017 Download the original version of this article This article
Country by Country Reporting: Notification obligation before December 31, 2016
In the context of the implementation of the Country by Country reporting, the OCDE offered the option for countries to introduce provisions requiring a notification from the local constituent entities