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 2026

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

However, women in tax face greater career obstacles than their male counterparts, an exclusive ITR survey of more than 100 women tax leaders revealed
Under Jeff Soar’s leadership, WTS UK aims to scale to 100 partners within five years and challenge the big four
As the firm embarks on a major shakeup of its EMEA partnerships, some staff will be watching nervously
The buyout of Hucke and Associates continues Ryan’s streak of firm acquisitions; in other news, a UK appeal against VAT on private school fees was dismissed
Tax teams are responding to usual client demand in the region, albeit with increased working from home flexibility, local sources indicate
A 120-plus-day delay to refunds would cost taxpayers almost $3bn in additional interest, the Cato Institute warned; plus indirect tax updates from February
The Office for Budget Responsibility’s pessimistic pillar two forecast accompanied the UK chancellor’s muted Spring Statement, dubbed ‘as dull as possible’ by one adviser
Digital tax reform is dissolving the old ‘temporal buffer’, forcing systems, institutions, and professionals to adapt as real-time reporting reshapes governance, capability, and compliance
Our first instalment features analysis of Deloitte’s landmark EMEA merger, Donald Trump’s Supreme Court tariff showdown and Venezuela’s tax evolution
While some believe it could have a positive effect on the wider advisory landscape, others argue that HMRC’s ‘red tape’ exercise won’t deter bad actors
Gift this article