20 July 2018 French transfer pricing decree completes implementation of BEPS Action 13 At the end of 2017, France formally adopted the Organization for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) Action 13 recommendations for transfer pricing documentation into French domestic law by amending Article L 13 AA of the French Procedural Tax Code. This new legislation refers to a decree which aims to clarify certain practical implementation points. This decree has now been issued by the French Ministry of Finance and was published on June 30, 2018. The decree, included in Article R. 13 AA-1 of the French Procedural Tax Code, provides further details for taxpayers on the content and methods of presentation of their transfer pricing documentation in order for those taxpayers to be fully compliant with Article L 13 AA of the French Procedural Tax Code. Document ID: 2018-1463 |
