FIDAL Rhône-Alpes

Tax : country-by-country reporting adopted by the french national assembly

At the end of 2013, France significantly reinforced its anti-tax fraud legislation by instituting a new annual transfer pricing documentation requirement, applicable to certain enterprises. Accordingly, under Article 223 quinquies B of the French General Tax Code, legal entities established …

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Publiée le 03 déc. 2015 


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