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This page is dedicated to keeping readers informed of the latest news and thought leadership articles from law firms across the globe.

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Articles contributed by Melot & Buchet Avocats

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Mandatory Transfer pricing documentation requirements introduce into French tax law

February 2010 - Tax & Private Client. Legal Developments by Melot & Buchet Avocats.

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A new Transfer Pricing (TP) documentation requirement, codified as Article L.13AA LPF, was enacted on 30 December 2009. The new legislation requires transfer pricing documentation to be prepared and made available to French Tax Authorities (FTA) on the first day of a Tax audit.