France's Finance Act for 2016 and Amending Finance Act for 2015 were published 30 December 2015 following constitutional review. In addition to the Country-by-Country reporting requirements {News-2015-12-31/A/2- previously covered }, other key measures are summarized as follows.
Transfer Pricing Declaration
The transfer pricing declaration form No. 2257-SD (Déclaration de la politique de prix de transfert) must now be filed electronically by the parent (consolidating) company of the group …