The national assembly of France passed a legislation related to reporting requirements on 5 November 2013. The legislation consists of new reporting requirements in addition to transfer pricing documentation for companies.
Companies which will fall under the new reporting requirements will have to file their necessary documents and information to the tax authority by a date which is six months after the date for filing their income tax return. The documentation must consist of information about the whole group to which the taxpayer belongs as well as the information relating to the taxpayer entity itself.
