The French tax authority has announced the publication of updated guidance on Mutual Agreement Procedures (MAP) and Advance Pricing Agreements (APA). The updated guidance provides clarifications following a public consultation held in 2025, and includes the following three main updates:
Section 110 of BOI-INT-DG-20-30-10
The tax authority now officially treats the summary letter of taxes and penalties (sent by the Large Business Tax Compliance Service) as an "administrative measure" resu…