Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: ACCOUNTING STANDARD :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: empanelment :: TDS :: Central Excise rule to resale the machines to a new company :: ARTICLES ON INPUT TAX CREDIT IN VAT :: VAT Audit :: list of goods taxed at 4% :: articles on VAT and GST in India :: ACCOUNTING STANDARDS :: VAT RATES :: due date for vat payment :: cpt :: TAX RATES - GOODS TAXABLE @ 4% :: form 3cd
 
 
Transfer Pricing »
 How transfer pricing documentation can make you a happier person
 Transfer pricing review and adjustments in Luxembourg
 Here is what Modi government can do for transfer pricing
 Transfer Pricing In International Transactions – An Overview
  Transfer pricing 2017 year-in-review
 New Transfer Pricing Regime to Regulate Documentation
  CBDT notifies secondary adjustment transfer pricing rules
  A web of requirements in transfer pricing regime
 Hong Kong bill would revise multinational firm tax and transfer pricing rules
 India signs Advance Pricing Agreements with the Netherlands
 India eases bilateral transfer pricing norms

Transfer pricing French filing requirement
February, 11th 2016

The law against tax fraud and serious economic and financial crime dated December 6, 2013 provided for a requirement to file an annual transfer pricing disclosure form .

This requirement, codified at Article 223 quinquies B of the French Tax Code and materialized by form Cerfa 2257-SD, consists in the disclosure of condensed general information regarding the group and specific information regarding the filing company.

The Finance Act for 2016 dated December 29, 2015 amends the existing requirement:

Filing modalities: as from January 1, 2016, the 2257-SD forms must be filed electronically in order to enable the French tax authorities to reinforce transfer pricing control by gathering and analyzing the data transferred into databases.

In the case of French tax consolidated groups, the parent company will be required to file the forms on behalf of the group companies.

The modified article requires indicating the State or territory where the owner of the main intangibles in relation to the filing enterprise is established. This requirement was already provided by the administrative guidelines and the 2257-SD form but was not codified until now.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Our Team

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions