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

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

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