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French Finance Bill for 2024 reinforces tax authorities' power to audit and reassess transfer pricing deficiencies

|Tax Alerts, Information Reporting, Legis ...|France
France

  • The French Finance Bill for 2024 provides for broadening the scope of transfer pricing documentation, making it enforceable against companies, strengthening sanctions, and facilitating the control of sales of hard-to-value intangibles.
 

The Finance Bill for 2024 was approved by the French Parliament and published on 30 December 2023. It contains some measures affecting statutory transfer prici…

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