French draft legislation requires transfer pricing documentation to be provided by taxpayers upon filing of tax return

Tax Controversy & Dispute Resolution ()

A draft French law, relating to the fight against tax fraud and serious economic and financial crime, includes a provision that would require French taxpayers to submit transfer pricing documentation at the same time as their tax return. It has been voted by the National Assembly on June 25, 2013 and will be discussed by the Senate on July 17, 2013; a definitive vote could take place within the following weeks.