• 3-April-2018


  • 14-February-2018

    English, PDF, 596kb

    Taxing Energy Use 2018: Key findings for France

    This note describes the taxation of energy use in France. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).

  • 15-December-2017


    OECD releases second round of peer reviews on implementation of BEPS minimum standards on improving tax dispute resolution mechanisms

    As part of continuing efforts to improve the international tax framework and tax certainty, the OECD has released the second round of analyses of individual country efforts to improve dispute resolution mechanisms. These seven peer review reports represent the second round of stage 1 evaluations of how countries are implementing new minimum standards agreed in the OECD/G20 BEPS Project.

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  • 15-December-2017


    Making Dispute Resolution More Effective – MAP Peer Review Report, France (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process.
    The peer review process is conducted in two stages.  Stage 1 assesses jurisdictions against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by France.

  • 23-November-2017

    English, PDF, 394kb

    Revenue Statistics: Key findings for France

    The tax-to-GDP ratio in France increased by 0.1 percentage points, from 45.2% in 2015 to 45.3% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.

  • 6-November-2017


    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

  • 7-June-2017


    Signing Ceremony: Multilateral Convention on Tax Treaty Related Measures to Prevent BEPS

    We are about to make tax treaty history! Before you lies the first ever multilateral instrument capable of amending bilateral tax treaties: the Multilateral Convention on Tax Treaty Related Measures to Prevent BEPS. Tonight, more than 70 countries have come together to become Parties to the Convention, with more expected to follow in the coming months.

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  • 6-April-2017

    English, PDF, 418kb

    Taxing Wages: Key findings for France

    France had the 4th highest tax wedge among the 35 OECD member countries in 2016. The country had the 5th highest position in 2015. The average single worker in France faced a tax wedge of 48.1% in 2016 compared with the OECD average of 36.0%.

  • 28-March-2017


    Tax and Skills: Key findings for all countries

    These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

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  • 30-November-2016


    Revenue Statistics: Key findings for all countries

    These country specifc documents provide figures on tax-to-GDP ratios and tax structures for OECD member countries from the latest OECD Revenue Statistics publication.

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