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.
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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%.
Albania, Bosnia and Herzegovina and Costa Rica have become the latest countries to deposit their instruments of ratification for the BEPS Multilateral Instrument, which now covers almost 1700 bilateral tax treaties.
The work on BEPS Action 14 continues with today's publication of the stage 2 peer review monitoring reports of the seven jurisdictions in batch 2: Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden.
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This country note explains how France taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.
It is now crunch time to find a consensus-based solution to address the tax challenges arising from the growing digitalisation of the economy. Today, we must look forward to drive this process towards a successful conclusion.
The mission of the French High Commission for Pension Reform is to prepare the reform introducing a universal pension points system in France.
The OECD welcomes France's new programme on co-operative compliance, announced today. Co-operative compliance is an initiative for promoting better tax compliance developed by the OECD Forum on Tax Administration.