A regulation about transfer pricing documentation is published
Following the Finance Bill for 2018 which actualized the contents of the TP documentation to be drafted by the French companies concerned, this regulation notably establishes that this documentation should be put at the disposal of the tax authorities in an electronic format allowing them to read, analyze and check any information, computation, selection and classification executed in the document.
For any additional information on this subject, contact Pierre VERMESSE or Marie-Hélène GUIDON