Transfer pricing

Meeting your transfer pricing filing obligations

Your needs

You are a company established in France with sales higher than €50 million or which controls or is controlled by a company whose annual sales are higher than €50 million. You are required to file a declaration of transfer pricing (form no. 2257-SD) which is to be made online within six months of the date of filing profits. Where a company exceeds a threshold of €400 million in sales it also needs to comply with a specific documentary obligation describing transfer pricing policy in transactions carried out with all related legal entities not situated in France. This documentation is required to demonstrate that re-invoicing has complied with full competition requirements. If you are a multinational having worldwide consolidated sales higher than €750 million you are required to file a declaration, country by country, within 12 months of the financial year end.

 

What we can offer you

Assistance in:

• Preparing the simplified declaration (form no. 2257-SD),
• Drawing up your transfer pricing documentation comprising a main file setting out overall group policy (master file) and a local file relating to the French entity (local file),
• Drawing up the country by country declaration (form no. 2258-SD – Country by Country return).

 

Our key advantages and what we offer:

• The professional skills of our multidisciplinary team (qualified accountants, financial, taxation and legal experts, HR consultants),
• Our expertise based on a number of years of experience in supporting international companies,
• The technical support of our Allinial Global fellow members, present in more than 130 countries.