Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

France

Recent developments relating to MAP in France prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• When negotiating or renegotiating double tax treaties, France systematically proposes the inclusion of Action 14 minimum Standard.

• Three new treaties (Moldova, Denmark, Rwanda) have been signed but not yet entered into force (awaiting ratification).

Other developments relating to MAP

• The French CA has been reinforced during the past few years, bringing the headcount to 19 FTE. Further reinforcement is planned between 2024 and 2027.

Latest Action 14 Peer Review report

9 April 2020 - https://doi.org/10.1787/a5d1cab8-en

Tax treaty network of France

• 128 treaties, applicable to 128 jurisdictions (covering all treaties signed, although not necessarily in force, including three awaiting ratification by the French Parliament)

• status of MLI: in force.

Table 1. State of play of France's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
88	3	37

Source: OECD

France's MAP programme

Organisation of competent authority function

• 19 persons:

  • one head of unit and one deputy-head

  • three team managers

  • 13 persons working on MAP cases.

• contact persons for MAP requests:

  Direction générale des finances publiques (DGFiP)

  Service de la sécurité juridique et du contrôle fiscal

  Bureau SJCF 4B - Prévention et résolution des différends internationaux

  64-70 allée de Bercy – Télédoc 849, 75574 Paris cedex 12, France

  Tel : [phone]

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	BOI-INT-DG-20-30-10 01 February 2017	https://bofip.impots.gouv.fr/bofip/5344-PGP.html/identifiant=BOI-INT-DG-20-30-10-20170201 (Section II to be referred to for form and content of a MAP request, including information requirements)
	MAP webpage 16 February 2018	https://www.impots.gouv.fr/international-particulier/mutual-agreement-procedure
MAP profile	1 September 2021	https://www.oecd.org/tax/dispute/france-dispute-resolution-profile.pdf

Overview of France's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-france.pdf for details with respect to France's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of France's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of France’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	564	234	152	646
Other cases	422	133	127	428
Total	986	367	279	1074

Source: OECD

Table 4. France’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	15	103.00	137	23.05	152	30.94
Other cases	9	96.00	118	21.02	127	26.34
All cases	24	100.38	255	22.11	279	28.84

Source: OECD