Transfer Pricing

2022 draft finance bill released

France’s 2022 draft finance bill was released on 22 September 2021. Parliamentary discussions should begin on 11 October and are expected to be finalized by the end of December 2021

2021 finance law adopted by Parliament

The French parliament adopted on 17 November 2020 the 2021 finance law.  This article summarizes some of the law’s key provisions applicable to companies, some of which are the same

Profit split: uncertainty remains

As part of the BEPS project, the OECD is updating its applicable transfer pricing guidelines. One of the most controversial issues in this update is the use of profit split.