Latest Expert Exchange Queries
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) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: VAT Audit :: list of goods taxed at 4% :: Central Excise rule to resale the machines to a new company :: ACCOUNTING STANDARDS :: ARTICLES ON INPUT TAX CREDIT IN VAT :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: cpt :: empanelment :: ACCOUNTING STANDARD :: form 3cd :: articles on VAT and GST in India :: VAT RATES :: due date for vat payment :: TDS :: TAX RATES - GOODS TAXABLE @ 4%
 
 
« Transfer Pricing »
 Relief for Indian MNCs likely as government mulls diluting POEM rules
 EY Azerbaijan holds seminar on transfer pricinga
 India among top 3 investment destinations over medium term
 India notifies amended tax treaty with Singapore
 Rollback provision available in respect of bilateral advance pricing agreement under the India-Korea DTAA
 Advance pricing agreement with rollback provision from April 1 under India-Korea DTAA
  India among the top three nations where transfer pricing policies faced official examination
 World Tax and World Transfer Pricing submissions open
 African Tax Officials Receive Transfer Pricing Training
 India-Russia spar over pricing and transfer of tech in Kamov copters
 Highlights Of Recent Amendments In The Communiqué Concerning The Mergers And Acquisitions

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 2017 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