 {"id":607,"date":"2022-10-23T14:05:07","date_gmt":"2022-10-23T12:05:07","guid":{"rendered":"https:\/\/www.altertax-avocats.com\/?page_id=607"},"modified":"2024-07-26T09:49:35","modified_gmt":"2024-07-26T07:49:35","slug":"blog","status":"publish","type":"page","link":"https:\/\/www.altertax-avocats.com\/en\/blog\/","title":{"rendered":"Blog"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; module_class=&#8221;parallax-div&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_type=&#8221;circular&#8221; background_color_gradient_direction_radial=&#8221;top left&#8221; background_color_gradient_stops=&#8221;#2b87da 0%|#ff7036 0%|#efefef 29%&#8221; background_enable_image=&#8221;off&#8221; background_enable_video_mp4=&#8221;off&#8221; custom_padding=&#8221;175px||175px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;3&#8243; module_class=&#8221;opacity-class&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; position_origin_a=&#8221;bottom_left&#8221; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_padding=&#8221;|5%||5%|false|true&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#FFFFFF&#8221; text_font_size=&#8221;75px&#8221; text_line_height=&#8221;115%&#8221; header_text_color=&#8221;#000000&#8243; header_font_size=&#8221;75px&#8221; header_line_height=&#8221;110%&#8221; header_2_text_color=&#8221;#FFFFFF&#8221; header_2_font_size=&#8221;75px&#8221; header_2_line_height=&#8221;115%&#8221; custom_padding=&#8221;|25%|||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1 class=\"split\"><span>Blog of AlterTax, law firm<\/span><\/h1>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;||||||||&#8221; text_text_color=&#8221;#333333&#8243; text_font_size=&#8221;19px&#8221; text_line_height=&#8221;130%&#8221; width=&#8221;100%&#8221; custom_margin=&#8221;0px||||false|false&#8221; custom_padding=&#8221;|25%|||false|false&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Welcome to our tax blog, an invaluable resource for anyone seeking to navigate the complex and ever-changing world of taxation.  <\/p>\n<p>Whether you&#8217;re a seasoned finance professional, an entrepreneur managing the tax realities of your business, or simply an individual looking to optimize your tax situation, our blog offers valuable insights, practical advice and in-depth analysis.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; module_class=&#8221;parallax-div&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;0px|0px|0px|0px|true|true&#8221; custom_padding=&#8221;0px|0px|30px|0px|false|true&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;2_3,1_3&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; module_alignment=&#8221;center&#8221; custom_margin=&#8221;|0px||0px|false|true&#8221; custom_padding=&#8221;125px|5%|185px|5%|false|true&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blog fullwidth=&#8221;off&#8221; posts_number=&#8221;15&#8243; include_categories=&#8221;226,216,230,85,210,231,224,228,314,313,89,91,87,144,215,93,227,232,150,312,229,233,311&#8243; show_thumbnail=&#8221;off&#8221; show_categories=&#8221;off&#8221; module_class=&#8221;opacity-class&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_font=&#8221;|600|||||||&#8221; header_text_color=&#8221;#ff5a36&#8243; header_font_size=&#8221;25px&#8221; header_line_height=&#8221;110%&#8221; body_font_size=&#8221;18px&#8221; meta_text_color=&#8221;#a8a8a8&#8243; read_more_font=&#8221;|600|||||||&#8221; read_more_text_color=&#8221;#666666&#8243; pagination_text_color=&#8221;#666666&#8243; border_width_all=&#8221;0px&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_blog][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_sidebar _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_text_color=&#8221;#333333&#8243; header_font_size=&#8221;25px&#8221; header_line_height=&#8221;130%&#8221; body_font_size=&#8221;16px&#8221; body_line_height=&#8221;130%&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_sidebar][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; module_class=&#8221;parallax-div&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; use_background_color_gradient=&#8221;on&#8221; background_color_gradient_type=&#8221;circular&#8221; background_color_gradient_direction_radial=&#8221;bottom right&#8221; background_color_gradient_stops=&#8221;#2b87da 0%|#ff7036 0%|#efefef 21%&#8221; background_enable_image=&#8221;off&#8221; background_enable_video_mp4=&#8221;off&#8221; custom_padding=&#8221;125px||185px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_6,1_6,1_6&#8243; module_class=&#8221;opacity-class&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_padding=&#8221;|5%||5%|false|true&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_2_text_color=&#8221;#000000&#8243; header_2_font_size=&#8221;50px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2 class=\"split\"><span>Resources<\/span><\/h2>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_6&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;18px&#8221; link_font_size=&#8221;17px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>French rights<\/p>\n<p><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/5549-PGP.html\/identifiant%3DBOI-BIC-BASE-80-10-10-20140218\" target=\"_blank\" rel=\"noopener\">Transfer pricing (art 57 CGI)<\/a><br \/><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/9389-PGP.html\/identifiant=BOI-BIC-BASE-80-10-20-20180718\" target=\"_blank\" rel=\"noopener\">Transfer pricing documentation<\/a><\/p>\n<p>Public finance website<\/p>\n<p><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2257-sd\/declaration-relative-la-politique-de-prix-de-transfert\">Transfer pricing declaration form<\/a><br \/><a href=\"https:\/\/www.impots.gouv.fr\/formulaire\/2258-sd\/declaration-pays-par-pays\">CBCR form<\/a><br \/><a href=\"http:\/\/www2.impots.gouv.fr\/documentation\/prix_transfert\/guide-app-pme.pdf\">Transfer pricing guide for SMEs<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_6&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;18px&#8221; link_font_size=&#8221;17px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Technical resources<\/p>\n<p>Transfer Pricing In France<br \/><a href=\"https:\/\/www.oecd.org\/fr\/fiscalite\/beps\/principes-de-l-ocde-applicables-en-matiere-de-prix-de-transfert-a-l-intention-des-entreprises-multinationales-et-des-administrations-20769723.htm\">OECD Transfer Pricing Guidelines<\/a><\/p>\n<p>Fiscalit\u00e9 internationale<\/p>\n<p><a href=\"https:\/\/www.impots.gouv.fr\/sites\/default\/files\/media\/1_metier\/5_international\/french_tax_system.pdf\">Overview of the French tax system<\/a><br \/><a href=\"https:\/\/www.impots.gouv.fr\/les-conventions-internationales\">France&#8217;s international tax treaties<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_6&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;18px&#8221; link_font_size=&#8221;17px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>International law<\/p>\n<p>BEPS Project<br \/><a href=\"https:\/\/www.oecd.org\/tax\/transfer-pricing\/transfer-pricing-documentation-and-country-by-country-reporting-action-13-2015-final-report-9789264241480-en.htm\">Transfer pricing action report (13)<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; module_class=&#8221;parallax-div&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;125px||185px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row column_structure=&#8221;1_2,1_6,1_6,1_6&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_padding=&#8221;|5%||5%|false|true&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_2_text_color=&#8221;#000000&#8243; header_2_font_size=&#8221;50px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2 class=\"split\"><span>Tax definitions<\/span><\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;18px&#8221; link_font_size=&#8221;17px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>Taxation concerns the methods used by governments to collect revenue, mainly through taxes. This section clarifies these concepts, explaining the different types of tax and their impact on individuals and businesses.<\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_6&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_6&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][et_pb_column type=&#8221;1_6&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_column][\/et_pb_row][et_pb_row use_custom_gutter=&#8221;on&#8221; make_equal=&#8221;on&#8221; module_class=&#8221;opacity-class&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_padding=&#8221;|5%||5%|false|true&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_blog fullwidth=&#8221;off&#8221; posts_number=&#8221;9&#8243; include_categories=&#8221;316&#8243; excerpt_length=&#8221;200&#8243; show_categories=&#8221;off&#8221; masonry_tile_background_color=&#8221;#efefef&#8221; _builder_version=&#8221;4.18.0&#8243; _module_preset=&#8221;default&#8221; header_level=&#8221;h3&#8243; custom_padding=&#8221;||||false|true&#8221; border_width_all=&#8221;0px&#8221; border_color_all=&#8221;#000000&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Blog of AlterTax, law firmWelcome to our tax blog, an invaluable resource for anyone seeking to navigate the complex and ever-changing world of taxation. 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