Transfer Pricing Forum - France

20 March 2012
By Sébastien Gonnet with Julien Monsenego of Olswang France LLP

In this article from BNA International's Transfer Pricing Forum, NERA Vice President Sébastien Gonnet and Julien Monsenego, Tax Partner at Olswang France LLP, provide an overview of the French Tax Authorities' interpretation of recent transfer pricing developments, with a particular focus on the revised OECD Guidelines. The authors also discuss the latest documentation requirements, approaches to dealing with transfer pricing disputes, and the most commonly used methods to adjust taxpayers’ transfer prices in France.