Intragroup flows now represent 60% of all Worldwide trade.
The weight of cross-border transactions (transfer prices) has become considerable in the global economy, making their implementation and management a major issue in international taxation.
Companies subject to transfer pricing documentation obligations must comply with the mandatory content referred to in Article L. 13 AA of the FTPB, failing which they may be subject to a penalty of at least 10,000 euros per fiscal year.
To ensure that transfer pricing documentation complies with this requirement of reconciliation with your company’s accounting records, Grant Thornton and Grant Thornton Société d’Avocats have combined their expertise to offer a solution entirely dedicated to managing this issue.
Download the document beneath to learn more about transfer pricing documentation.
