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Published in:
Definition and Identification of Intangibles Read chapter Read first chapter

2021 | OriginalPaper | Chapter

France

Authors : Julien Pellefigue, Jean-Edouard Duvauchelle

Published in: Intangibles in the World of Transfer Pricing

Publisher: Springer International Publishing

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Abstract

The French legal framework for transfer pricing is contained in a core substantive rule and several material rules governing the documentation requirements.

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Footnotes
1
Conseil d’Etat (August 21, 1996).
 
2
OECD Guidelines. Chapter 6: Special Considerations for Intangible Property.
 
3
R&D activities commissioned by a related party.
 
4
However, this requirement is not necessary in situations where the foreign entity benefits from a privileged tax regime (as defined by FTC Article 238-A) or is established in a non-cooperative state or territory (as defined by FTC Article 238-0 A).
 
5
Conseil d’Etat (November 7, 2005).
 
6
Conseil d’Etat (July 10, 1992).
 
7
Paris Administrative Court of Appeal (July 1, 2010).
 
8
Conseil d’Etat (October 25, 1989).
 
9
Paris Administrative Court of Appeal (July 8, 2014).
 
10
Conseil d’Etat (October 21, 2016b).
 
11
Paris Administrative Court of Appeal (February 5, 2013).
 
12
Bordeaux Administrative Court of Appeal (September 2, 2014); Conseil d’Etat (June 19, 2017).
 
13
Conseil d’Etat (December 7, 2016c).
 
14
Conseil d’Etat (July 19, 2016a).
 
15
OECD, Action 5 (2015) Final Report: Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance, October 5, 2015, p. 63.
 
Literature
Bordeaux Administrative Court of Appeal. (2014, September 2). No. 12BX01182.
Conseil d’Etat. (1989, October 25). No. 65009, Caterpillar France.
Conseil d’Etat. (1992, July 10). No. 110213-110214, Musel SBP et Brunner.
Conseil d’Etat. (1996, August 21). No. 154488, Sife.
Conseil d’Etat. (2005, November 7). No. 266436-266438, Cap Gemini.
Conseil d’Etat. (2016a, July 19). No. 36847, Centre informatique arcachonnais.
Conseil d’Etat. (2016b, October 21). No. 390421, France Ascenseur.
Conseil d’Etat. (2016c, December 7). No. 369814, eBay France.
Conseil d’Etat. (2017, June 19). No. 392543, General Electric France.
OECD Guidelines Chapter 6: Special Considerations for Intangible Property.
OECD Guidlines, Action 5. (2015). Final Report: Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance.
Paris Administrative Court of Appeal. (2010, July 1). No. 08PA02922, Jacques Bogart.
Paris Administrative Court of Appeal. (2013, February 5). No. 11PA02914, Nestlé Finance International Ltd.
Paris Administrative Court of Appeal. (2014, July 8). Carrefour SA.
Metadata
Title
France
Authors
Julien Pellefigue
Jean-Edouard Duvauchelle
Copyright Year
2021
Publisher
Springer International Publishing
Book
Intangibles in the World of Transfer Pricing

Print ISBN: 978-3-319-73331-9

Electronic ISBN: 978-3-319-73332-6

Copyright Year: 2021

DOI
https://doi.org/10.1007/978-3-319-73332-6_29