French tax administration published guidelines on the abridged transfer pricing documentation in the Official Bulletin for Public Finances Taxes on 6 November 2014.
Legal persons established in France must be submitted in the French language to the tax administration within a 6-month period as from the date of filing of the corporate income tax return. But financial statements due between June and November 2014 for financial years ending between September 2013 and February 2014 are to be submitted by 20 November 2014.
