Competent Authority 

MAP :

Direction de la Législation Fiscale

Sous-Direction E

139 rue de Bercy

75572 Paris cedex 12

Tel : +33 (0)1 53 18 91 99

Fax : +33 (0)1 53 18 96 90

e-mail : bureau.e1-dlf@dgfip.finances.gouv.fr

APA :

Direction Générale des Finances Publiques (DGFiP)

Service du Contrôle Fiscal - Bureau des Affaires Internationales CF3

86-92 allée de Bercy

75574 Paris cedex 12

Tél : +33 (0)1 53 18 05 76

Fax : +33 (0)1 53 18 05 87

e-mail : bureau.cf3@dgfip.finances.gouv.fr

Organization

MAP : Office of International Taxation E1 in the Tax Policy Directorate - Ministry of Economy & Finance

APA : Office of International Affairs CF3 ,within the Tax Audit Service of the DGFiP - Ministry of Budget

Scope of MAP & MAP APA

Domestic guidelines & administrative arrangements

MAP :

BOI 14 F-1-06 (regulation of February 23, 2006)

BOI 14 F-1-09 (regulation of December 23, 2009)

BOI 4 A-10-10 (regulation of December 23, 2010)

APA :

BOI 4 A-8-99 (regulation of September 17, 1999)

BOI 4 A-11-05 (regulation of June 24, 2005)

BOI 4 A-13-06 (regulation of November 28, 2006) 

Time for filing

MAP : Determined by the provision of the double taxation treaty applicable (many French double taxation conventions contain OECD Model Article 25).

APA : six months before the start of the first tax year covered by the filing

* exception : the arrangement may apply to the tax year of filing if requested by the taxpayer

* APA shall not be retroactive

Form of request

MAP : No specific form ; see BOI 14 F-1-06 aforementioned

APA : In a mutually agreed format ; see BOI 4 A-8-99 aforementioned

Documentation requirement

MAP : See BOI 14 F-1-06 aforementioned

APA : See BOI 4 A-8-99 aforementioned

- Documents needed to analyze the method.

- Accounting or non-accounting documents that may help the officials examining the application. 

User fees

Tax collection / penalty / interest

Other dispute resolution mechanisms

EU Arbitration Convention for transfer pricing cases. 

Government Website

http://www.impots.gouv.fr

http://www.impots.gouv.fr/portal/dgi/public/documentation.impot;jsessionid=OWTVMIOIWYQOVQFIEMPSFFWAVARXAIV1?pageId=docu_international&espId=-1&sfid=440