Transfer Pricing: Rules and Practice in Selected Countries (E-G) (Portfolio 6950)
At a glance
Portfolio 6950-1st: Transfer Pricing: Rules and Practice in Selected Countries (E-G)
Chapter 50: Transfer Pricing Rules and Practice in France
I. Overview of the French Tax System
II. Evolution of French Transfer Pricing Rules
III. Transfer Pricing Rules
IV. Specific Transfer Pricing Rules
V. Documentation and Reporting Requirements
VI. Transfer Pricing Audits
VII. Transfer Pricing Adjustments
VIII. Appeals and Litigation Matters
IX. Competent Authority
X. Advance Pricing Agreements and Rulings
XI. Other Rules Relating to Transfer Pricing
Chapter 55: Transfer Pricing Rules and Practice in Germany
I. Overview of Germany's Tax System
II. Evolution of Germany's Transfer Pricing Rules
III. Transfer Pricing Rules
IV. Specific Transfer Pricing Rules
V. Documentation and Reporting Requirements
VI. Transfer Pricing Audits
VII. Transfer Pricing Adjustments
VIII. Transfer Pricing Penalties
IX. Appeals and Litigation Matters
X. Competent Authority
XI. Advance Pricing Agreements and Rulings
XII. Other Rules Relating to Transfer Pricing
Abstract
Chapter 50, “Transfer Pricing Rules and Practice in France,” examines the primary legal basis for French transfer pricing adjustments, Section 57 of the General Tax Code, as well as the alternative legal bases (the act of mismanagement concept, the abuse of law theory, excessive payments to tax havens, and recapture of profits shifted to tax havens). The chapter describes the approach of the French revenue authorities in determining transfer prices, the practical considerations in transfer pricing investigations, and the role of double taxation agreements in the transfer pricing context.
Chapter 55, “Transfer Pricing Rules and Practice in Germany,” begins with a discussion of the relevance of transfer pricing in Germany and the role of transfer pricing in the German tax system. The chapter then analyzes the German transfer pricing rules and describes the application of those rules to specific types of transactions, including transfers of tangible and intangible property, interest and similar remuneration, services, and cost sharing arrangements. The chapter also discusses the consequences of a transfer pricing adjustment, compliance and litigation, administrative rules, and the coordination of transfer prices with German customs and value added tax declarations.