Transfer pricing - identify your French transfer pricing obligations

Grant Thornton Société d’Avocats offers to make you aware of the French transfer pricing documentary (Art L. 13 AA and L. 13 AB of the French Tax Procedure Book) and declarative (2257-SD - Art 223 quinquies B of the French General Tax Code) obligations by allowing you, with three quick questionnaires, to identify whether your entity is subject to these obligations. These questionnaires take into consideration the new transfer pricing documentation requirement following the finance bill for 2024.

• Transfer Pricing – Which documentary obligation applied to you (for fiscal years opened before January 1st, 2024)?
• Transfer Pricing – Which documentary obligation applied to you (for fiscal years opened on or after January 1st ,2024)?
• Is the declaration of your transfer pricing an obligation?

You will also have the opportunity to ask our team of transfer pricing experts to carry out a more in-depth analysis of your obligations.