The French tax authority has updated its Q&A on COVID-19 measures including an extension for the submission of the transfer pricing declaration Form No. 2257-SD (Déclaration de la politique de prix de transfert). The declaration is normally due 6 months after the tax return deadline.
The deadline for submitting Form No. 2257-SD is extended to 31 December 2020 in connection with the extension of the tax return deadline to 30 June 2020 for the 2019 calendar year. Companies not following t…