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Treasury & Taxation

Accounting and Regulation: France Tightens Transfer Pricing Rules

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February 12, 2010

More disclosure demanded—with short time frame—on related-party transactions.

Cracking down on transfer pricing abuses is a high priority for the Obama administration. But it’s not only a US phenomenon. France has just passed new requirements for disclosure of related-party transactions in its amended budget law. While the requirements don’t specifically tighten transfer pricing guidelines, the additional documentation could shed unwelcome light on some related-party business practices.

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