New French TP provisions call for tightening up of documentation but should lower audit costs

Sophie Harding

February 02 2015

France recently enacted transfer pricing provisions detailing penalties taxpayers can incur for noncompliance regarding documentation requirements. A regularisation procedure has also been formally implemented which should reduce the cost of transfer pricing audits.

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Sophie Harding

Sophie Harding worked at ITR between 2014 and 2015

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