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France


  • 13-December-2021

    English

    Transfer Pricing Country Profiles

    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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  • 22-September-2020

    English

    Albania, Bosnia and Herzegovina and Costa Rica deposit their instruments of ratification and France extends the application for the Multilateral BEPS Convention

    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.

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  • 9-April-2020

    English

    OECD releases BEPS Action 14 reports for Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden

    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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  • 9-April-2020

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, France (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by France.
  • 15-October-2019

    English, PDF, 1,231kb

    Taxing Energy Use: Key findings for France

    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.

  • 17-July-2019

    English

    G7 Finance Ministers and Central Bank Governors Meeting: Sequence 2: International Taxation

    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.

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  • 24-May-2019

    English

    Objectives and challenges in the implementation of a universal pension system in France

    The mission of the French High Commission for Pension Reform is to prepare the reform introducing a universal pension points system in France.

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  • 14-March-2019

    English

    OECD welcomes the launch of co-operative tax compliance programme 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.

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  • 19-November-2018

    English

    14th Annual Meeting of the OECD Network on Fiscal Relations Across Levels of Government

    The Fiscal Network is an inspiring example of horizontal collaboration between the Centre for Tax Policy and Administration (CTP), the Economics Department (ECO), the Public Governance Directorate (GOV) and the Centre for Entrepreneurship, SMEs, Regions and Cities (CFE) – as well as their respective committees (CFA, EPC, PGC and RDPC).

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  • 27-September-2018

    English

    Australia, France, Japan and Slovak Republic deposit their instrument of ratification or acceptance for the Multilateral BEPS Convention

    Australia, France, Japan and the Slovak Republic have deposited their instrument of ratification or acceptance for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting with the OECD’s Secretary-General, therewith underlining their strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises.

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