Under OECD recommendations, jurisdictions should require, in a timely manner, the filing of Country-by-Country declarations by the ultimate parent companies of MNE group resident in their countries and exchange this
The documentary obligation in France (globally) complies with BEPS recommendations
OECD recommendations on transfer pricing documentation were made public in the Action 13 report in November 2015. These recommendations are intended to clarify the information and level of detail to