French tax authority merges APA and MAP programmes

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2025

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

French tax authority merges APA and MAP programmes

The French tax authorities have officially announced the creation of a new group to deal with its advance pricing agreements (APA) and mutual agreement procedures (MAP).

The Mission d’Expertise Juridique et Économique Internationale (MEJEI) will mirror the US IRS scheme to merge the two departments into APMA.

Previously, APAs were dealt with by the Bureau CF3 of the Direction Générale des Finances Publiques while the Bureau E1 of the Direction de la Legislation Nationale dealt with MAPs.

According to Francois Vincent of KPMG, the two departments have not been cooperating very well over the past two years, for example in the management of roll-back for APAs, achieving inconsistent resolutions, and taxpayers have suffered as a result.

“We expect that MEJEI will benefit from additional resources to manage the existing cases and the new requests,” said Vincent.



more across site & shared bottom lb ros

More from across our site

The global tax and accounting firm has appointed two experienced TP advisers from a New Jersey-based boutique
A lack of commitment from major jurisdictions and the associated compliance burden are obstacles facing the OECD initiative
Richard Gregg is no longer fit and proper to be a tax agent, said the TPB; in other news, MHA completed its acquisition of Baker Tilly South-East Europe
Recent Indian case law emphasises the importance of economic substance over mere legal form in evaluating tax implications, say authors from Khaitan & Co
PepsiCo was represented by PwC, while the ATO was advised by MinterEllison, an Australian-headquartered law firm
Three tax experts dissect the impact of a 30% tariff that has shaken up trade relations between South Africa and the US
Awards
ITR is delighted to reveal all the shortlisted nominees for the 2025 Americas Tax Awards
As we move into an era of ‘substance over form’, determining the fundamental nature of a particular instrument is key when evaluating the tax implications of selling hybrid securities
It stands in stark contrast to a mere 1% increase in firmwide revenue since last year
It follows a court case concerning a Freedom of Information request lodged by the founder of a software company
Gift this article