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.
English, PDF, 367kb
The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in France decreased by 0.5 percentage points from 45.9% in 2018 to 45.4% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.
Biographical note of France's Permanent Representative to the OECD (forthcoming)
English, PDF, 722kb
The COVID-19 pandemic has triggered a deep economic crisis not seen since the Great Depression. With respect to the fourth quarter of 2019, OECD-wide GDP is projected to have fallen by almost 15% by the second quarter of 2020. The OECD-wide unemployment rate rose from 5.2% in February to 8.4% in May.