The following sets out a summary of recently announced major changes affecting the transfer pricing policy of certain French companies.
New Provisions of French Law -
Provisions Already Adopted -
The Organisation for Economic Co-operation and Development (OECD) issued an “Action Plan” to tackle “Base Erosion and Profit Shifting” (“BEPS”) on 19 July 2013. The concept of BEPS covers a range of international tax...more