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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.



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