Laurence Delorme1 Transfer Pricing Partner with Landwell & Associés and Stephane Delliot Head of Tax at Shell France offer some insight into French APAs
In a rapidly changing environment and with the revived need for greater internal transparency and enhanced external visibility the tax function is being more and more scrutinised on its contribution towards the overall risk management of companies in their attempt to enhance stakeholders' value.
Transfer pricing is a traditional area where the tax function has to cope with the tightening up of national legislations throughout the globe and the correlative emphasis on the documentation effort obligation that is being required not always on a consistent basis by the respective fiscal authorities.
This increased level of documentation...
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Laurence Delorme1 Transfer Pricing Partner with Landwell & Associés and Stephane Delliot Head of Tax at Shell France offer some insight into French APAs
In a rapidly changing environment and with the revived need for greater internal transparency and enhanced external visibility the tax function is being more and more scrutinised on its contribution towards the overall risk management of companies in their attempt to enhance stakeholders' value.
Transfer pricing is a traditional area where the tax function has to cope with the tightening up of national legislations throughout the globe and the correlative emphasis on the documentation effort obligation that is being required not always on a consistent basis by the respective fiscal authorities.
This increased level of documentation...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")