In France Decree No. 0189 was published in the Official Gazette on 15 August 2013.
The Decree provide detail information regarding the tax audit procedure implemented for the tax incentives granted within the French overseas departments (DOMs). According to the provisions of the Decree tax officials may visit the location of the investments for which a special tax incentive was granted, in order to check whether the conditions provided by the law are met. Under the Decree, grade A and B tax officials are entitled to audit within the DOMs area, i.e. French Guiana, Martinique, Guadeloupe, La Reunion and Mayotte, without prior authorization by the General Director of Public Finances.
