13-December-2022
English
30-November-2022
English
The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in France decreased by 0.2 percentage points from 45.3% in 2020 to 45.1% in 2021. Between 2020 and 2021, the OECD average increased from 33.6% to 34.1%.
30-November-2022
English
Biographical note of France's Permanent Representative to the OECD (forthcoming)
15-November-2022
English
8-November-2022
English
12-October-2022
English
6-September-2022
English
6-September-2022
English
9-June-2022
English
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.
2-February-2022
English