New transfer pricing documentation requirements
The Finance Act for 2009 introduces new French transfer pricing documentation requirements concerning large corporations located in France (i.e. annual turnover or amount of gross assets exceeding € 400 million). In respect with this new provision, the documentation must contain general information regarding the relevant group of companies, including inter alia main activities, operational and legal structures, functions performed and risks borne, main intangible assets, group transfer pricing policy.
Type: Treatment and operation (Capital transfer and FOREX)
Industry: Not industry specific
- Price Waterhouse Coopers, Worldwide Tax Summaries, Jan 01, 2010