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Transfer Pricing in France in 2008

31 January 2009
By Sébastien Gonnet with Julien Monsenego of Dechert LLP

In this article from Tax Planning International Transfer Pricing, NERA Senior Consultant Sébastien Gonnet and Julien Monsenego of Dechert LLP review the major transfer pricing developments that transpired in France in 2008. Intense discussions surrounded the implementation of new documentation requirements and the publication of the latest version of this draft legislation by the French Tax Administration. The authors examine the proposed text and as well as the changes from the initial version. They also assess the impact of recent international and multilateral developments on French tax payers.