On 16 September 2014, the French tax authorities issued the final version of the transfer pricing statement form No. 2257-SD (Déclaration de la politique de prix de transfert). Taxpayers required to submit the form are those obligated to maintain transfer pricing documentation, which generally include:
- Large companies with gross assets or annual turnover of €400 million or more,
- Companies that are directly or indirectly owned (50% or more) by a shareholder meeting the €400 million threshold,…