On 30 September 2015, the French government presented the draft Budget for 2016 to parliament. The main tax related measures concern transfer pricing (TP) documentation requirements, which include:
- Electronic filing will be required for the abridged TP documentation for large enterprise introduced from 1 January 2014;
- Parent companies of consolidated tax groups will be required to file abridged TP documentation for each member of the group; and
- Abridged TP documentation will need to include …