Dispute resolution

France Dispute Resolution Country Profile



last update 2 August 2013


Competent Authority 

APA and MAP :

Direction générale des finances publiques (DGFiP)
Service juridique de la fiscalité
Mission d'expertise juridique et économique internationale
86-92 allée de Bercy
75574 Paris cedex 12

Tel : +33 (0)1 53 18 09 23

e-mail : mejei@dgfip.finances.gouv.fr


APA and MAP : Mission d'expertise juridique et économique internationale, within the Legal Department of the DGFiP - Ministry of Economy and Finance

Scope of MAP & MAP APA

Relief of taxation not in accordance with tax treaties, such as double taxation.

Domestic guidelines & administrative arrangements

Bulletin officiel des finances publiques – impôts


BOI-INT-DG-20-30-20120912 :

- bilateral MAP : section 1, BOI-INT-DG-20-30-10 ;

- MAP pursuant to the European Arbitration Convention : section 2, BOI-INT-DG-20-30-20 ;

- arbitration procedures : section 3, BOI-INT-DG-20-30-30.



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

* APA shall not be retroactive

Form of request

MAP : No specific form ; see BOI-INT-DG-20-30-20120912 aforementioned.

APA : In a mutually agreed format ; see BOI-SJ-RES-20-20-20120912 aforementioned.

Documentation requirement

MAP : See BOI-INT-DG-20-30-20120912 aforementioned.

APA : See BOI-SJ-RES-20-20-20120912 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

No favorable treatment for taxpayers in MAP.

Other dispute resolution mechanisms

EU Arbitration Convention for transfer pricing cases. 

Government Website





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