The French House of Representatives Has Adopted The Country-by-Country Transfer Pricing Reporting as From 2016

November 24, 2015

The French House of Representatives adopted on November 12, 2015 a provision introducing a new requirement for some large French companies and some French subsidiaries of foreign groups to provide the French tax authorities with detailed information on their activities carried out worldwide, on a jurisdiction-by-jurisdiction basis.

Table of contents:

  • Context
  • Scope of this reporting
  • Content of the report
  • Entry into force
  • Penalty
  • Our recommendations

Read: "The French House of Representatives Has Adopted The Country-by-Country Transfer Pricing Reporting as From 2016"