TP Doctor: New French transfer pricing documentation requirements
July 06, 2010
Gianmarco Monsellato and Sylvain Chevrier of Taj, a member of Deloitte Touche Tohmatsu, answer commonly asked questions about the implementation of the new French documentation rules.
My company has entities in France. Are these entities subject to the new French transfer pricing documentation requirements? If so, what do I need to know about these requirements?
Through the 2009 Amended Finance Bill, the French law recently introduced long-awaited mandatory transfer pricing documentation requirements for multinational companies with operations in France. The new law, codified as article L13AA of the Tax Procedure Code, is applicable to all accounting periods beginning on or after January 1 2010.
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