Transfer pricing - Advance Pricing Agreement - Simplified APA for SME

Altexis is an independent law firm specialized in tax advice to French and foreign companies in diverse industries and services sectors. Altexis also advises selected individuals with respect of estate management, cross border personal income tax issues, French wealth tax and French driven individual’s tax audits.

SIMPLIFIED APA FOR SME

This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.

In February 2007 French tax authorities published a Guide called "Transfer Pricing" to help SMEs who have cross borders activities with related parties to comply with applicable transfer pricing rules. This Guide, which is purely informative, explains in a non technical way how transfer pricing rules work and why it may be recommended to enter into an Advance Pricing Agreement "APA in order to secure its transfer pricings. In addition the French tax authorities published guidelines 4 A-13-06 about APA procedure.

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Following a decision of the Council of the EU, Croatia and Turkey are invited to accede to the Convention of 20 May 1987 on common transit procedure and the Convention of 20 May 1987 on the simplifica (...)

06/02/2012 - TRUST - DISCLOSURE OBLIGATIONS OF THE TRUSTEE
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