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RESOURCES

French law

Bulletin officiel des finances publiques

  • Transfer pricing (art 57 CGI)
  • Transfer pricing documentation

Public finance website

  • Transfer pricing declaration form
  • CBCR form
  • Transfer pricing guide for SMEs

International law

OECD

  • BEPS Project
  • Transfer pricing action report (13)

Technical resources

Transfer pricing in France

  • Transfer Pricing In France
  • OECD Transfer Pricing Guidelines

Fiscalité internationale

  • Overview of the French tax system
  • France’s international tax treaties
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